Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
Valuation of goods - admissibility of discounts - adjustment of list price by giving different rebates / discounts referred to as Movement Plan Rebate (MPR) - The Tribunal upheld the appellant's contention that discounts passed on to buyers and known at the time of clearance should be considered for determining the assessable value. Additionally, they ruled in favor of the appellant regarding the limitation on demand, citing the absence of intent to evade duty and the non-disclosure of rebate adjustments in filed returns.
Valuation of goods - admissibility of discounts - adjustment of list price by giving different rebates / discounts referred to as Movement Plan Rebate (MPR) - The Tribunal upheld the appellant's contention that discounts passed on to buyers and known at the time of clearance should be considered for determining the assessable value. Additionally, they ruled in favor of the appellant regarding the limitation on demand, citing the absence of intent to evade duty and the non-disclosure of rebate adjustments in filed returns.
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