TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
Working-capital adjustment subsumes delayed-receivable effects in TNMM benchmarking of captive software-development services, avoiding separate notion...
Transfer-pricing comparability requires exclusion of financially illogical super-profit comparables and correction of unsupported annual-report and ma...
Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the s...
Penalty proceedings for cash-loan acceptance require assessment proceedings and recorded Assessing Officer satisfaction; absent these, the proceedings...
Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Classification of goods - Di-Calcium Phosphate - Chapter 23 clearly mentions an inclusive scope of heading 2309. It does not mean items other than what is mentioned in the note cannot be classified under 2309, if otherwise fits the description. - AT
Classification of goods - Di-Calcium Phosphate - Chapter 23 clearly mentions an inclusive scope of heading 2309. It does not mean items other than what is mentioned in the note cannot be classified under 2309, if otherwise fits the description. - AT
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