Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocatio...
Business expenditure disallowance failed where commission, related-party salary and promotion payments were supported by records and inquiry was inade...
Classification of goods - Hand Sanitizers - Hand Sanitizers manufactured by the applicant are of the category of Alcobased hand sanitizers and are classifiable under heading 3808 of HSN to which rate of GST applicable is 18%. - Merely classifying any goods as essential commodity will not be the criteria for exempting such Goods from GST.
Classification of goods - Hand Sanitizers - Hand Sanitizers manufactured by the applicant are of the category of Alcobased hand sanitizers and are classifiable under heading 3808 of HSN to which rate of GST applicable is 18%. - Merely classifying any goods as essential commodity will not be the criteria for exempting such Goods from GST.
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