Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
Classification of ‘NIKON Camera Model N2120’ with standard accessories - Classification under CTH 8525 89 00 with benefit of Notification No. 50/2017-Cus - The applicant has submitted that the device is not launched commercially in India and requested to ensure maintenance of its confidentiality - The AAR ruled that, the same is correctly classifiable under sub-heading 8525 89 00 The benefit of exemption is available to the importer.
Classification of ‘NIKON Camera Model N2120’ with standard accessories - Classification under CTH 8525 89 00 with benefit of Notification No. 50/2017-Cus - The applicant has submitted that the device is not launched commercially in India and requested to ensure maintenance of its confidentiality - The AAR ruled that, the same is correctly classifiable under sub-heading 8525 89 00 The benefit of exemption is available to the importer.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
