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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CESTAT ruled in favor of the appellant regarding disputed origin of PVC Flex Banner imports and Anti-Dumping Duty (ADD) applicability. The tribunal found that evidence suggesting Chinese origin was inadmissible as cross-examination was denied for key witnesses under Section 138B of Customs Act. The AIFTA Certificate of Origin from Malaysia's Ministry of International Trade & Industry was deemed valid, with no substantial evidence disproving its authenticity. Swift transfer messages confirmed payments to Malaysian supplier. The tribunal set aside demands for ADD, Customs Duty, and associated penalties on all ten consignments, confirming Malaysian origin and eligibility for concessional duty rates under relevant customs notifications.
CESTAT ruled in favor of the appellant regarding disputed origin of PVC Flex Banner imports and Anti-Dumping Duty (ADD) applicability. The tribunal found that evidence suggesting Chinese origin was inadmissible as cross-examination was denied for key witnesses under Section 138B of Customs Act. The AIFTA Certificate of Origin from Malaysia's Ministry of International Trade & Industry was deemed valid, with no substantial evidence disproving its authenticity. Swift transfer messages confirmed payments to Malaysian supplier. The tribunal set aside demands for ADD, Customs Duty, and associated penalties on all ten consignments, confirming Malaysian origin and eligibility for concessional duty rates under relevant customs notifications.
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