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...
Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
CESTAT resolved classification dispute for imported projectors, affirming prior precedent that data projectors with ADP machine connectivity should be classified under CTH 8528 6100. The tribunal confirmed its earlier ruling that projectors with specific ports enabling laptop/ADP machine compatibility qualify for this classification, maintaining consistent interpretation across multiple cases. Based on established jurisprudence in previous appellate decisions, the tribunal allowed the appeal, upholding the appellant's proposed tariff heading classification without substantive deviation from existing legal interpretations.
CESTAT resolved classification dispute for imported projectors, affirming prior precedent that data projectors with ADP machine connectivity should be classified under CTH 8528 6100. The tribunal confirmed its earlier ruling that projectors with specific ports enabling laptop/ADP machine compatibility qualify for this classification, maintaining consistent interpretation across multiple cases. Based on established jurisprudence in previous appellate decisions, the tribunal allowed the appeal, upholding the appellant's proposed tariff heading classification without substantive deviation from existing legal interpretations.
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