Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
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...
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CESTAT addressed customs valuation dispute involving motor controller and electric tricycle spare parts. The tribunal affirmed the original classification of imported goods under CTH 8503 0090, rejecting revenue's attempt to reclassify under CTH 8708 9900. Based on precedential ruling in a prior case involving the same appellant, the tribunal held that the declared transaction value must be accepted. The revenue's appeal challenging the classification and valuation was comprehensively dismissed, maintaining the original assessment's integrity and upholding the importer's declared value and tariff classification.
CESTAT addressed customs valuation dispute involving motor controller and electric tricycle spare parts. The tribunal affirmed the original classification of imported goods under CTH 8503 0090, rejecting revenue's attempt to reclassify under CTH 8708 9900. Based on precedential ruling in a prior case involving the same appellant, the tribunal held that the declared transaction value must be accepted. The revenue's appeal challenging the classification and valuation was comprehensively dismissed, maintaining the original assessment's integrity and upholding the importer's declared value and tariff classification.
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