Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
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Exemption from GST - items imported and the services rendered by the applicant is in relation to loading, unloading, packing, storage and warehousing of ‘agricultural produce’ or not - AAR has given a ruling against the applicant. - After enduring multiple value additions and sales, the goods when imported into India, forfeits the quality to be considered as ‘marketable for primary market’. - The AAAR (appellate authority) upheld the ruling of the WBAAR, stating that the imported products did not meet the criteria to be considered as agricultural produce under GST laws.
Exemption from GST - items imported and the services rendered by the applicant is in relation to loading, unloading, packing, storage and warehousing of ‘agricultural produce’ or not - AAR has given a ruling against the applicant. - After enduring multiple value additions and sales, the goods when imported into India, forfeits the quality to be considered as ‘marketable for primary market’. - The AAAR (appellate authority) upheld the ruling of the WBAAR, stating that the imported products did not meet the criteria to be considered as agricultural produce under GST laws.
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