Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
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Functional based exemption from duty - Aquasure on Tap Water Purifier - The Notification in question only mandates that the water filters should function without electricity and pressurised tap water. We have gone through the user manual in respect of both the models which are placed on record, from which we do not see either of the models requiring any electricity or pressurised tap water for functioning. Other than mere suspecting, even the Revenue has not adduced any sought of evidence to dislodge the mode of functioning explained in the user manual. - AT
Functional based exemption from duty - Aquasure on Tap Water Purifier - The Notification in question only mandates that the water filters should function without electricity and pressurised tap water. We have gone through the user manual in respect of both the models which are placed on record, from which we do not see either of the models requiring any electricity or pressurised tap water for functioning. Other than mere suspecting, even the Revenue has not adduced any sought of evidence to dislodge the mode of functioning explained in the user manual. - AT
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