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...
Export policy for Prepared Culture Media classified under ITC(HS) Code 38210000 remains free while establishing a certification process where an importing country requires shipment clearance or health certification. CAPEXIL may issue consignment-wise Shipment Clearance Certificates containing exporter, plant, product, quantity, invoice, loading-port and destination details. Following shipment, exporters must provide buyers a consignment-wise Health Certificate covering product classification, packaging, origin, destination, vessel, departure and health requirements. Where mandated by the importing country, CAPEXIL and the Regional Animal Quarantine Officer must jointly issue the Health Certificate. The amendment takes immediate effect.
Export policy for Prepared Culture Media classified under ITC(HS) Code 38210000 remains free while establishing a certification process where an importing country requires shipment clearance or health certification. CAPEXIL may issue consignment-wise Shipment Clearance Certificates containing exporter, plant, product, quantity, invoice, loading-port and destination details. Following shipment, exporters must provide buyers a consignment-wise Health Certificate covering product classification, packaging, origin, destination, vessel, departure and health requirements. Where mandated by the importing country, CAPEXIL and the Regional Animal Quarantine Officer must jointly issue the Health Certificate. The amendment takes immediate effect.
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