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...
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...
Page of 4907
Press 'Enter' after typing page number.
121 to 140 of 98136 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Multifunctional car radio units designed exclusively for motor...
Automotive radio classification treats integrated infotainment features as supplementary, placing complete and qualifying unassembled units under the radio tariff heading.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Multifunctional car radio units designed exclusively for motor vehicles, externally powered and combining radio reception with sound reproduction, fall under Customs Tariff Item 8527 21 00 even where they include touchscreen, Bluetooth, Wi-Fi, USB, camera input, audio/video playback and phone-mirroring features. Those additional features are supplementary and do not convert the units into telecommunications equipment, navigation apparatus, monitors or standalone players; absence of built-in speakers does not negate sound-reproducing capability. Semi-knocked-down imports comprising configured screen panels, PCBAs and cable sets presented together likewise take the complete-unit classification under GRI 2(a) if they retain essential character and require only limited assembly and testing. Importation remains subject to applicable BIS certification and Customs verification.
Multifunctional car radio units designed exclusively for motor vehicles, externally powered and combining radio reception with sound reproduction, fall under Customs Tariff Item 8527 21 00 even where they include touchscreen, Bluetooth, Wi-Fi, USB, camera input, audio/video playback and phone-mirroring features. Those additional features are supplementary and do not convert the units into telecommunications equipment, navigation apparatus, monitors or standalone players; absence of built-in speakers does not negate sound-reproducing capability. Semi-knocked-down imports comprising configured screen panels, PCBAs and cable sets presented together likewise take the complete-unit classification under GRI 2(a) if they retain essential character and require only limited assembly and testing. Importation remains subject to applicable BIS certification and Customs verification.
Note: It is a system-generated summary and is for quick reference only.