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...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
