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...
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Amounts paid for technical know-how, engineering and post-importation assistance are includible in assessable value only if they are shown to be a condition of sale of the imported goods. The contract here separately allocated obligations and consideration between technical services and supply of key equipment, with separate invoices and no contractual nexus proving that the services were a precondition for purchase of the imported machinery. The Tribunal therefore held that the separately contracted licence, engineering and technical assistance charges were not part of the transaction value of the imported plant and equipment, and could not be added to assessable value.
Amounts paid for technical know-how, engineering and post-importation assistance are includible in assessable value only if they are shown to be a condition of sale of the imported goods. The contract here separately allocated obligations and consideration between technical services and supply of key equipment, with separate invoices and no contractual nexus proving that the services were a precondition for purchase of the imported machinery. The Tribunal therefore held that the separately contracted licence, engineering and technical assistance charges were not part of the transaction value of the imported plant and equipment, and could not be added to assessable value.
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