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...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
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Concessional basic customs duty for electrically operated vehicle knocked-down kits required, under the pre-amendment exemption entry, all necessary components, parts and sub-assemblies to assemble a complete electric motorcycle. Although the imported electric scooter kits were classifiable under tariff heading 8711 based on essential character, they lacked tyres, batteries and chargers and did not meet that requirement. The later amendment, which extended the concession to incomplete or unfinished vehicles and allowed one or more components to be absent, applied prospectively only. Accordingly, the article records that the concessional duty claim was denied and the impugned order was upheld.
Concessional basic customs duty for electrically operated vehicle knocked-down kits required, under the pre-amendment exemption entry, all necessary components, parts and sub-assemblies to assemble a complete electric motorcycle. Although the imported electric scooter kits were classifiable under tariff heading 8711 based on essential character, they lacked tyres, batteries and chargers and did not meet that requirement. The later amendment, which extended the concession to incomplete or unfinished vehicles and allowed one or more components to be absent, applied prospectively only. Accordingly, the article records that the concessional duty claim was denied and the impugned order was upheld.
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