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...
Page of 4828
Press 'Enter' after typing page number.
161 to 180 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The case pertains to the demand of anti-dumping duty on PVC Resin SG 5 imported from China. The appellant claimed to have imported the goods from "CNSG Jilantai Salt Chlori-Alkali Chemical Co. Ltd," while the bags bore the name "CNSG Jilantai Chlori-Alkali Chemical Co. Ltd," with the word "salt" missing. The CESTAT held that the documentary evidence, including the invoice, packing list, and certificate of origin, takes precedence over assumptions/suspicions arising from the packing. Relying on a previous case involving a similar issue, the CESTAT accepted the documentary evidence as adequate proof that "Alkali Company" was the producer and allowed the benefit of the concessional rate to the appellant.
The case pertains to the demand of anti-dumping duty on PVC Resin SG 5 imported from China. The appellant claimed to have imported the goods from "CNSG Jilantai Salt Chlori-Alkali Chemical Co. Ltd," while the bags bore the name "CNSG Jilantai Chlori-Alkali Chemical Co. Ltd," with the word "salt" missing. The CESTAT held that the documentary evidence, including the invoice, packing list, and certificate of origin, takes precedence over assumptions/suspicions arising from the packing. Relying on a previous case involving a similar issue, the CESTAT accepted the documentary evidence as adequate proof that "Alkali Company" was the producer and allowed the benefit of the concessional rate to the appellant.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
