Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
Working-capital adjustment subsumes delayed-receivable effects in TNMM benchmarking of captive software-development services, avoiding separate notion...
Transfer-pricing comparability requires exclusion of financially illogical super-profit comparables and correction of unsupported annual-report and ma...
Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the s...
Penalty proceedings for cash-loan acceptance require assessment proceedings and recorded Assessing Officer satisfaction; absent these, the proceedings...
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Classification of goods - Valuation - Import of ‘non-alloy steel slabs-seconds and defectives’ - confiscation of ‘alloy steel’ - The Tribunal ruled that the imported goods should be classified under tariff item 7225 of the First Schedule to the Customs Tariff Act, 1975, instead of under tariff item 7207 1990. This decision was based on a technical evaluation of the nature of the goods. - Regarding Valuation: the Tribunal found that while there was misdeclaration regarding the presence of alloy steel in the goods, the extent of misdeclaration did not significantly impact their value or duty rate. Therefore, the Tribunal concluded that the misdeclaration did not warrant confiscation or differential duty liability.
Classification of goods - Valuation - Import of ‘non-alloy steel slabs-seconds and defectives’ - confiscation of ‘alloy steel’ - The Tribunal ruled that the imported goods should be classified under tariff item 7225 of the First Schedule to the Customs Tariff Act, 1975, instead of under tariff item 7207 1990. This decision was based on a technical evaluation of the nature of the goods. - Regarding Valuation: the Tribunal found that while there was misdeclaration regarding the presence of alloy steel in the goods, the extent of misdeclaration did not significantly impact their value or duty rate. Therefore, the Tribunal concluded that the misdeclaration did not warrant confiscation or differential duty liability.
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