Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
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Method of Valuation - transaction value or MRP based value - physician samples cleared free of cost - The assessment cannot be done u/s 4A as the said goods are not marked with MRP - identical goods are different only in respect of size of packing and marking of MRP, are being assessed u/s 4A of the Central Excise Act and such comparable value after suitable adjustments can be adopted for the purpose of assessment of physician samples - AT
Method of Valuation - transaction value or MRP based value - physician samples cleared free of cost - The assessment cannot be done u/s 4A as the said goods are not marked with MRP - identical goods are different only in respect of size of packing and marking of MRP, are being assessed u/s 4A of the Central Excise Act and such comparable value after suitable adjustments can be adopted for the purpose of assessment of physician samples - AT
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