Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Classification of goods - rate of GST - Technical Varnish - The Tariff Heading 3215 covers all Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink. As the ‘Varnishes’ are different than “Printing ink” and are specifically covered under Tariff Heading 3208, the same do not fall under Tariff Heading 3215. - AAR
Classification of goods - rate of GST - Technical Varnish - The Tariff Heading 3215 covers all Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid, fountain pen ink, ball pen ink. As the ‘Varnishes’ are different than “Printing ink” and are specifically covered under Tariff Heading 3208, the same do not fall under Tariff Heading 3215. - AAR
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