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 goods sought to be imported - Interactive Large Format Display - The Authority noted that the essential function of the goods, considering their capabilities, meets the requirement under Chapter Note 6(A) of Chapter 84 for an ADP machine. The ruling focused on the 'Interactive' aspect of the goods, which implies multiple functionalities beyond mere display. - AAR
Classification of goods sought to be imported - Interactive Large Format Display - The Authority noted that the essential function of the goods, considering their capabilities, meets the requirement under Chapter Note 6(A) of Chapter 84 for an ADP machine. The ruling focused on the 'Interactive' aspect of the goods, which implies multiple functionalities beyond mere display. - AAR
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