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    August 14, 2026   Case Laws Income Tax
    Offshore supply profits escaped Indian taxation where no fixed-place PE existed and supervisory activities lacked transactional connection.
    August 14, 2026   Case Laws Income Tax
    Comparable Uncontrolled Price benchmarking prevailed where reliable preform silica data existed, eliminating the adjustment based on TNMM.
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      Customs

      Te goods exported by the Appellant declaring Alloy Steel Forging...

      Appellant's Exported Goods Classified Under Tariff Item No. 732615 for Further Processing in Drawback Schedule.

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      CustomsNovember 10, 2015Case LawsAT
      Te goods exported by the Appellant declaring Alloy Steel Forging (Machined) for use of rings of Bearing and Gear Blank in their shipping bills, require further operation and such goods when not fit for being ready to use, would appropriately classifiable under tariff item No.732615 of Drawback Schedule - AT
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