Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
Classification of import goods - Indra Smart Pro” EVSE (Electrical Voltage Supply Equipment) - It emerges that Heading 8537 squarely covers the device involved in this application for advance ruling. Under such circumstances, the device under consideration does not merit classification under Heading 8543. as suggested by the applicant, which is a residual entry and cannot take precedence over a specific heading - AAR
Classification of import goods - Indra Smart Pro” EVSE (Electrical Voltage Supply Equipment) - It emerges that Heading 8537 squarely covers the device involved in this application for advance ruling. Under such circumstances, the device under consideration does not merit classification under Heading 8543. as suggested by the applicant, which is a residual entry and cannot take precedence over a specific heading - AAR
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