Co-operative credit society deduction on bank deposit interest upheld where funds were business funds and income remained attributable to member credi...
Transfer pricing benchmarking and receivables adjustments remanded: segmental financials need proper scrutiny, and foreign-currency interest must trac...
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
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