Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
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Classification of goods - benefit of exemption - Import of Flexi tanks - containers of durable nature - The CESTAT observed that the term 'durable' encompasses the endurance capability of a product and is not solely based on its capacity for reuse. They observed that durability is a relative term and should be determined based on the materials used and the intended purpose of the product. Therefore, they opined that the issue needed to be re-examined by considering the factual matrix and technical literature. - Consequently, the Tribunal remanded the matter to the adjudicating authority for further consideration.
Classification of goods - benefit of exemption - Import of Flexi tanks - containers of durable nature - The CESTAT observed that the term 'durable' encompasses the endurance capability of a product and is not solely based on its capacity for reuse. They observed that durability is a relative term and should be determined based on the materials used and the intended purpose of the product. Therefore, they opined that the issue needed to be re-examined by considering the factual matrix and technical literature. - Consequently, the Tribunal remanded the matter to the adjudicating authority for further consideration.
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