Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
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Classification of imported goods - TCL Still Image Digital Video Cameras-DV522 - the appellant had claimed that the product recorded by them is not a video camera but meant to record still image primarily, however, could not produce any evidence to support their claim.
Classification of imported goods - TCL Still Image Digital Video Cameras-DV522 - the appellant had claimed that the product recorded by them is not a video camera but meant to record still image primarily, however, could not produce any evidence to support their claim.
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