SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
Infrastructure-development deduction remains available to EPC contractors when substantive statutory conditions outweigh contractor labels in agreemen...
Classification of goods - raw unmanufactured tobacco - Process amounting to manufacture or not? - Mixing of scent (mixture of various perfumes and not jarda scent) - As evident that the raw material undergoes a set of processes and emerges as a distinct product which makes it marketable/consumable for the chewing needs. Therefore, the product supplied by the applicant is “Manufactured Tobacco product for Chewing”. - AAR
Classification of goods - raw unmanufactured tobacco - Process amounting to manufacture or not? - Mixing of scent (mixture of various perfumes and not jarda scent) - As evident that the raw material undergoes a set of processes and emerges as a distinct product which makes it marketable/consumable for the chewing needs. Therefore, the product supplied by the applicant is “Manufactured Tobacco product for Chewing”. - AAR
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
