Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Classification of goods - scrap-veg-refuse - The tribunal held that, the physical form of 'scrap-veg-refuse' as a wet paste differs from the white powdered form specified for potato starch. It notes that the presence of starch alone does not classify the product as potato starch and that sufficient evidence is needed to establish it as such. Additionally, the process of manufacturing potato starch differs significantly from the recycling process employed by the appellant. - Demand of duty set aside.
Classification of goods - scrap-veg-refuse - The tribunal held that, the physical form of 'scrap-veg-refuse' as a wet paste differs from the white powdered form specified for potato starch. It notes that the presence of starch alone does not classify the product as potato starch and that sufficient evidence is needed to establish it as such. Additionally, the process of manufacturing potato starch differs significantly from the recycling process employed by the appellant. - Demand of duty set aside.
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