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...
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Motherboards imported without processors and RAM for assembly into an industrial computing platform are classified as parts of automatic data processing machines under Tariff Item 8473 30 20. Model-specific chassis designed solely or principally to house that platform's components are likewise classified as machine parts under Tariff Item 8473 30 99. AC-to-DC power supply units perform rectification and are independently classifiable as static converters under Tariff Item 8504 40 29, rather than as machine parts, because of their specific coverage in Chapter 85. Static converters designed for an automatic data processing machine may receive the applicable customs-duty exemption, subject to notification conditions, BIS certification, and import verification.
Motherboards imported without processors and RAM for assembly into an industrial computing platform are classified as parts of automatic data processing machines under Tariff Item 8473 30 20. Model-specific chassis designed solely or principally to house that platform's components are likewise classified as machine parts under Tariff Item 8473 30 99. AC-to-DC power supply units perform rectification and are independently classifiable as static converters under Tariff Item 8504 40 29, rather than as machine parts, because of their specific coverage in Chapter 85. Static converters designed for an automatic data processing machine may receive the applicable customs-duty exemption, subject to notification conditions, BIS certification, and import verification.
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