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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The High Court held that the Echo Dot (5th Gen), Echo Dot (5th Gen) with Clock, and Echo Pop devices are classifiable under Customs Tariff Heading (CTH) 8517 62 90, not CTH 8518. The term "wireless" in CTH 8518 must be read alongside "loudspeakers", "headphones", and "earphones". Despite the devices' wireless capabilities, they cannot be placed under CTH 8518 solely for that reason. The Court set aside the orders dated 12 July 2023 and 27 September 2023, allowing the appeal and classifying the three devices under CTH 8517 62 90.
The High Court held that the Echo Dot (5th Gen), Echo Dot (5th Gen) with Clock, and Echo Pop devices are classifiable under Customs Tariff Heading (CTH) 8517 62 90, not CTH 8518. The term "wireless" in CTH 8518 must be read alongside "loudspeakers", "headphones", and "earphones". Despite the devices' wireless capabilities, they cannot be placed under CTH 8518 solely for that reason. The Court set aside the orders dated 12 July 2023 and 27 September 2023, allowing the appeal and classifying the three devices under CTH 8517 62 90.
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