International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Appellant's goods "Siapton 10L and Isabion" correctly classifiable as fertilizer under CETA 3101 00 99, not as Plant Growth Regulator under CETA 3808 93 40 as claimed by Department. Larger Bench of CESTAT held plant growth promoters cannot be equated with plant growth regulators which inhibit, promote or alter physiological processes. Impugned orders set aside. Appeals allowed.
Appellant's goods "Siapton 10L and Isabion" correctly classifiable as fertilizer under CETA 3101 00 99, not as Plant Growth Regulator under CETA 3808 93 40 as claimed by Department. Larger Bench of CESTAT held plant growth promoters cannot be equated with plant growth regulators which inhibit, promote or alter physiological processes. Impugned orders set aside. Appeals allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4807
Join Channel
TaxTMI 
