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 determined digital still image video cameras qualify for basic customs duty (BCD) exemption under Notification No. 25/2005-Cus dated 01.03.2005, as amended by Notification No. 15/2012 dated 17.03.2012. Following a larger bench reference on 14.06.2024 in Customs Appeal No. 52218 of 2019, the tribunal held that the imported digital cameras are entitled to the exemption. The impugned order dated 28.10.2016 was set aside, and the customs appeals were allowed, granting relief to the appellants regarding the BCD exemption claim.
CESTAT determined digital still image video cameras qualify for basic customs duty (BCD) exemption under Notification No. 25/2005-Cus dated 01.03.2005, as amended by Notification No. 15/2012 dated 17.03.2012. Following a larger bench reference on 14.06.2024 in Customs Appeal No. 52218 of 2019, the tribunal held that the imported digital cameras are entitled to the exemption. The impugned order dated 28.10.2016 was set aside, and the customs appeals were allowed, granting relief to the appellants regarding the BCD exemption claim.
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