Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...
Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on ev...
Integrated Wi Fi and Bluetooth functionality determined the classification of both goods: the development board and the module were found to be embedded electronic assemblies whose principal function was wireless data transmission and reception, not automatic data processing or ADP parts. The board was held not to answer the description of an ADP machine, and the module was held not to be a part used solely or principally with ADP machines. Heading 8542 was also rejected because both goods were assembled modules on printed circuit boards, not bare integrated circuits. Both were classified under CTI 8517 62 90. The request to keep the ruling confidential for commercially sensitive information was allowed.
Integrated Wi Fi and Bluetooth functionality determined the classification of both goods: the development board and the module were found to be embedded electronic assemblies whose principal function was wireless data transmission and reception, not automatic data processing or ADP parts. The board was held not to answer the description of an ADP machine, and the module was held not to be a part used solely or principally with ADP machines. Heading 8542 was also rejected because both goods were assembled modules on printed circuit boards, not bare integrated circuits. Both were classified under CTI 8517 62 90. The request to keep the ruling confidential for commercially sensitive information was allowed.
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