Cost-to-cost reimbursement of seconded employees is not service consideration; transfer-pricing markup was deleted and amalgamation amortisation allow...
Crystallisation of liability supports prior-period expense deduction, while functionally distinct divisions require separate transfer-pricing benchmar...
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...
Sea Arrival Manifest amendments under SCMTR require a Cargo Summary Notification to have been filed first. Before Sea Entry Inwards, a CSN amendment may be processed directly if no SAM exists; where SAM has been filed, the amended CSN must be followed by a SAM Amendment. Direct SAM-level amendments before SEI also take effect without officer approval. CSN data may be changed except the VCN or rotation number, while CSN deletion after SAM filing requires jurisdictional Customs action. After SEI, CSN changes require an SCA followed by SAA, and direct SAM changes require SAA; both take effect only upon Customs officer approval. CSN-SAM mismatches trigger validation errors, and Error 700 requires refiling.
Sea Arrival Manifest amendments under SCMTR require a Cargo Summary Notification to have been filed first. Before Sea Entry Inwards, a CSN amendment may be processed directly if no SAM exists; where SAM has been filed, the amended CSN must be followed by a SAM Amendment. Direct SAM-level amendments before SEI also take effect without officer approval. CSN data may be changed except the VCN or rotation number, while CSN deletion after SAM filing requires jurisdictional Customs action. After SEI, CSN changes require an SCA followed by SAA, and direct SAM changes require SAA; both take effect only upon Customs officer approval. CSN-SAM mismatches trigger validation errors, and Error 700 requires refiling.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
