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...
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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 adjudicated classification dispute for imported Toshiba air conditioning units, determining indoor and outdoor multi-split units operating on Variable Refrigerant Flow technology are classifiable under CTH 8415 9000 as 'parts'. The tribunal rejected revenue's contentions and confirmed classification under the specified customs notification, thereby allowing benefit of the classification. Appeal was ultimately allowed, affirming the importer's classification approach and providing clarity on technical classification of complex air conditioning system components.
CESTAT adjudicated classification dispute for imported Toshiba air conditioning units, determining indoor and outdoor multi-split units operating on Variable Refrigerant Flow technology are classifiable under CTH 8415 9000 as 'parts'. The tribunal rejected revenue's contentions and confirmed classification under the specified customs notification, thereby allowing benefit of the classification. Appeal was ultimately allowed, affirming the importer's classification approach and providing clarity on technical classification of complex air conditioning system components.
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