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...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
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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