Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Page of 4798
Press 'Enter' after typing page number.
921 to 940 of 95957 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Imported digital projectors leased to cinema halls on a right-to-use basis were treated as goods not intended for retail sale, so RSP-based CVD valuation was not permissible because the package requirement for declaring retail sale price was absent. The note states that assessable value had to be determined on transaction value rather than RSP, and the enhancement on MRP basis was unsustainable. It also states that actual freight and actual insurance had to be adopted where those costs were available on record, making notional loading at 20% of FOB for freight and 1.125% of FOB for insurance unjustified. Consequential amendment of the Bills of Entry was allowed.
Imported digital projectors leased to cinema halls on a right-to-use basis were treated as goods not intended for retail sale, so RSP-based CVD valuation was not permissible because the package requirement for declaring retail sale price was absent. The note states that assessable value had to be determined on transaction value rather than RSP, and the enhancement on MRP basis was unsustainable. It also states that actual freight and actual insurance had to be adopted where those costs were available on record, making notional loading at 20% of FOB for freight and 1.125% of FOB for insurance unjustified. Consequential amendment of the Bills of Entry was allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4798
Join Channel
TaxTMI 
