TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
Working-capital adjustment subsumes delayed-receivable effects in TNMM benchmarking of captive software-development services, avoiding separate notion...
Transfer-pricing comparability requires exclusion of financially illogical super-profit comparables and correction of unsupported annual-report and ma...
Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the s...
Penalty proceedings for cash-loan acceptance require assessment proceedings and recorded Assessing Officer satisfaction; absent these, the proceedings...
Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Scope of Advance Ruling - Matter is already pending / under dispute - Classification of goods proposed to be imported - Data Projector ZH 350, ZW350e, ZX 350e - the matter of classification of similar devices is pending decision in the applicant’s own case before an officer of custom i.e. Pr. Commissioner/Commissioner (Appeal). Accordingly, in view of provisions of Section 28-I of the Customs Act, 1962 - Application rejected - AAR
Scope of Advance Ruling - Matter is already pending / under dispute - Classification of goods proposed to be imported - Data Projector ZH 350, ZW350e, ZX 350e - the matter of classification of similar devices is pending decision in the applicant’s own case before an officer of custom i.e. Pr. Commissioner/Commissioner (Appeal). Accordingly, in view of provisions of Section 28-I of the Customs Act, 1962 - Application rejected - AAR
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