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...
Page of 4828
Press 'Enter' after typing page number.
161 to 180 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The SC dismissed the Special Leave Petitions challenging the classification of roasted areca nuts intended for import. The High Court's determination, based on the Authority for Advance Rulings' parameters, held that areca nuts with moisture content below 10% qualify as roasted and not raw, thus not falling under prohibited goods classification under Chapter 20 of Tariff 2008 1920. Laboratory reports corroborated the moisture content findings. The SC found no error or infirmity in the High Court's ruling and upheld its finality, confirming that the imported goods are correctly classified as roasted areca nuts and are not prohibited.
The SC dismissed the Special Leave Petitions challenging the classification of roasted areca nuts intended for import. The High Court's determination, based on the Authority for Advance Rulings' parameters, held that areca nuts with moisture content below 10% qualify as roasted and not raw, thus not falling under prohibited goods classification under Chapter 20 of Tariff 2008 1920. Laboratory reports corroborated the moisture content findings. The SC found no error or infirmity in the High Court's ruling and upheld its finality, confirming that the imported goods are correctly classified as roasted areca nuts and are not prohibited.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
