Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
Classification of goods - Tipper Trucks/ Vehicles - In the present case we are concerned with the period after the insertion of the said chapter notes in the chapter 87 of the First Schedule to Central Excise Tariff Act, 1987 and as stated in the above circular the classification has to be determined as per the said chapter note and not by following the decisions as relied upon by the revenue while filing this appeal. Accordingly Commissioner has determined the classification of garbage compactors under chapter heading 8705 and found them to be eligible for benefit of exemption as special purpose vehicle under Notification No 6/2006-CE. - Revenue appeal dismissed - AT
Classification of goods - Tipper Trucks/ Vehicles - In the present case we are concerned with the period after the insertion of the said chapter notes in the chapter 87 of the First Schedule to Central Excise Tariff Act, 1987 and as stated in the above circular the classification has to be determined as per the said chapter note and not by following the decisions as relied upon by the revenue while filing this appeal. Accordingly Commissioner has determined the classification of garbage compactors under chapter heading 8705 and found them to be eligible for benefit of exemption as special purpose vehicle under Notification No 6/2006-CE. - Revenue appeal dismissed - AT
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