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 - Turmeric (Turmeric in Whole form - not in powder form) - Agricultural Produce or not - the impugned product, i.e., dried turmeric (whole) is a produce out of cultivation of plant, which is subjected to certain post-harvesting processes - it is established beyond any doubt that the post-harvesting processes are carried out by the farmers or producers themselves on their farm. - The Turmeric (Turmeric in Whole form - not in powder form) is covered under the definition of ‘Agricultural Produce’ - Liable to GST @5% - AAAR
Classification of goods - Turmeric (Turmeric in Whole form - not in powder form) - Agricultural Produce or not - the impugned product, i.e., dried turmeric (whole) is a produce out of cultivation of plant, which is subjected to certain post-harvesting processes - it is established beyond any doubt that the post-harvesting processes are carried out by the farmers or producers themselves on their farm. - The Turmeric (Turmeric in Whole form - not in powder form) is covered under the definition of ‘Agricultural Produce’ - Liable to GST @5% - AAAR
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