Functional comparability under TNMM requires transaction-specific FAR analysis before benchmarking business-support services provided to associated en...
Advance pricing agreement methodology can guide benchmarking for non-covered years when functions, assets, risks and activities remain materially unch...
Tax-audit exemption for substantially State-funded educational universities prevents audit-failure penalties where income qualifies for statutory exem...
Functional, asset and risk analysis excludes diversified technology companies from captive software development comparables under cost-plus arrangemen...
Mobile-phone electronic evidence failed to establish customs undervaluation, while duty survived on non-authentic origin certificates without importer...
Automotive radio classification treats integrated infotainment features as supplementary, placing complete and qualifying unassembled units under the ...
Separate corporate personality prevents directors from being personally liable for company deposits without a guarantee or independent legal undertaki...
Anti-dumping duty on decor paper originating in or exported from China PR will remain in force through 26 March 2027. The amendment inserts an overriding duration provision into the existing duty notification, extending its operation beyond paragraph 2 while preserving the possibility of earlier revocation, supersession, or amendment. The duty therefore continues to apply to the specified goods unless changed earlier.
Anti-dumping duty on decor paper originating in or exported from China PR will remain in force through 26 March 2027. The amendment inserts an overriding duration provision into the existing duty notification, extending its operation beyond paragraph 2 while preserving the possibility of earlier revocation, supersession, or amendment. The duty therefore continues to apply to the specified goods unless changed earlier.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
