Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
Classification dispute regarding import of 'infrared contactless thermometers' under Customs Tariff. Lack of clarity on conformity standards used to classify goods as 'digital thermometers' under sub-heading 902519. Onus on proper officer to establish goods aptly classifiable against proposed description. Mere enumeration of characteristics insufficient without benchmark. Definition or assistance from notes not provided. Valuation revised based on past imports and rule 5 of Customs Valuation Rules 2007, though process justified, finality awaits fresh classification consideration. Applicability of Valuation Rules to be redetermined if classification changes.
Classification dispute regarding import of 'infrared contactless thermometers' under Customs Tariff. Lack of clarity on conformity standards used to classify goods as 'digital thermometers' under sub-heading 902519. Onus on proper officer to establish goods aptly classifiable against proposed description. Mere enumeration of characteristics insufficient without benchmark. Definition or assistance from notes not provided. Valuation revised based on past imports and rule 5 of Customs Valuation Rules 2007, though process justified, finality awaits fresh classification consideration. Applicability of Valuation Rules to be redetermined if classification changes.
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