Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on ev...
Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verifica...
Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermis...
Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
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Imported GPON OLT, SFP module, ONU and ONT were treated as heading 8517 goods, but the dispute remained whether they fitted the specific digital loop carrier system classification or the residual entry. The Tribunal noted that technical literature, including a compliance laboratory letter, Ministry of Communications material and a VAPT verification report, had not been examined by the lower authorities because it was produced later. As tariff classification depended on the functional and technical characteristics of the products, the matter required fresh consideration on the existing and additional technical material. The impugned order was set aside and the case remanded for a fresh decision after giving the importer an opportunity to place supporting documents on record.
Imported GPON OLT, SFP module, ONU and ONT were treated as heading 8517 goods, but the dispute remained whether they fitted the specific digital loop carrier system classification or the residual entry. The Tribunal noted that technical literature, including a compliance laboratory letter, Ministry of Communications material and a VAPT verification report, had not been examined by the lower authorities because it was produced later. As tariff classification depended on the functional and technical characteristics of the products, the matter required fresh consideration on the existing and additional technical material. The impugned order was set aside and the case remanded for a fresh decision after giving the importer an opportunity to place supporting documents on record.
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