Head Office cost allocation requires prescribed transfer-pricing methods; treaty ceilings bar surcharge and cess, while duplicate taxation is excluded...
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...
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Crestone disk-storage enclosures without a central processing unit and dependent on a host system are classified as storage units under tariff item 8471 70 90. Server models incorporating a central processing unit and system memory are automatic data processing machines; where their processing and storage units are housed together but not with input and output units, they fall under tariff item 8471 50 00. Imported inputs used to manufacture these Heading 8471 storage servers qualify for the Serial No. 39 end-use exemption from Basic Customs Duty, provided excluded goods are not involved and actual-use and prescribed end-use procedures are satisfied. Integrated tax and other duties, taxes and cesses remain payable.
Crestone disk-storage enclosures without a central processing unit and dependent on a host system are classified as storage units under tariff item 8471 70 90. Server models incorporating a central processing unit and system memory are automatic data processing machines; where their processing and storage units are housed together but not with input and output units, they fall under tariff item 8471 50 00. Imported inputs used to manufacture these Heading 8471 storage servers qualify for the Serial No. 39 end-use exemption from Basic Customs Duty, provided excluded goods are not involved and actual-use and prescribed end-use procedures are satisfied. Integrated tax and other duties, taxes and cesses remain payable.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
