Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
Classification of imported goods - Encoder/Multiplexer under different Model - the Tribunal held that the goods are correctly classifiable under CTH 85 17 6290. - The revenue's appeal was dismissed, both because the Tribunal had already decided the classification and because the revenue proposed a new classification in their appeal that was beyond the scope of the original show cause notice.
Classification of imported goods - Encoder/Multiplexer under different Model - the Tribunal held that the goods are correctly classifiable under CTH 85 17 6290. - The revenue's appeal was dismissed, both because the Tribunal had already decided the classification and because the revenue proposed a new classification in their appeal that was beyond the scope of the original show cause notice.
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