Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
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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