Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
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Computation of deduction u/s 10A - Amounts in dispute are in the nature of reimbursement, therefore to be excluded in the export turnover and total turnover for computation u/s 10A of the Income tax act - AT
Computation of deduction u/s 10A - Amounts in dispute are in the nature of reimbursement, therefore to be excluded in the export turnover and total turnover for computation u/s 10A of the Income tax act - AT
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