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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AAR held that baby car seats are correctly classified under HSN code 94018000, not under 87150010 or 87089900. The seats are specialized safety attachments for infants in motor vehicles, distinct from primary vehicle seats or baby carriages. They are additional attachments affixed to existing vehicle seats, designed specifically for safe infant transportation. The seats do not qualify as motor vehicle seats under 94012000 or baby carriages under 87150010. Consequently, entry 210A of Notification No. 5/2024 Central Tax (Rate) does not apply to these products. The ruling affirms the applicant's existing classification and tax treatment of baby car seats.
AAR held that baby car seats are correctly classified under HSN code 94018000, not under 87150010 or 87089900. The seats are specialized safety attachments for infants in motor vehicles, distinct from primary vehicle seats or baby carriages. They are additional attachments affixed to existing vehicle seats, designed specifically for safe infant transportation. The seats do not qualify as motor vehicle seats under 94012000 or baby carriages under 87150010. Consequently, entry 210A of Notification No. 5/2024 Central Tax (Rate) does not apply to these products. The ruling affirms the applicant's existing classification and tax treatment of baby car seats.
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