Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
Classification of goods - second hand or used 'Paintings' - GST on margin - determination of the liability to pay tax - shall be paid by the applicant on the difference between the selling price and the purchase price and where the value of such supply is negative, it shall be ignored. - Provisions of Rule 32(5) of CGST Rules will be applicable. - The 'Paintings are classifiable under Heading 9701 of the GST Tariff - AAR
Classification of goods - second hand or used 'Paintings' - GST on margin - determination of the liability to pay tax - shall be paid by the applicant on the difference between the selling price and the purchase price and where the value of such supply is negative, it shall be ignored. - Provisions of Rule 32(5) of CGST Rules will be applicable. - The 'Paintings are classifiable under Heading 9701 of the GST Tariff - AAR
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