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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The SC upheld the CESTAT Mumbai decision classifying imported LCD monitors used with medical equipment under CTI 8528 5200. The court affirmed that the appellants' goods are liable to Integrated GST at 18% under Serial Nos. 383C and 384 of Notification No. 01/2017-IT(Rate). The additional customs duty was correctly imposed in accordance with the applicable tariff entries. The SC found no merit in the appeal and dismissed it, thereby confirming the proper classification and levy of customs duty as determined by the tribunal.
The SC upheld the CESTAT Mumbai decision classifying imported LCD monitors used with medical equipment under CTI 8528 5200. The court affirmed that the appellants' goods are liable to Integrated GST at 18% under Serial Nos. 383C and 384 of Notification No. 01/2017-IT(Rate). The additional customs duty was correctly imposed in accordance with the applicable tariff entries. The SC found no merit in the appeal and dismissed it, thereby confirming the proper classification and levy of customs duty as determined by the tribunal.
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