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 dismissed the appeal, upholding the CESTAT's determination that the imported Metal Core Printed Circuit Boards (MCPCBs) are classifiable under Customs Tariff Heading 8534 as printed circuit boards rather than under CTH 9405 as parts of LED lamps. The Court found no reversible error in the impugned order dated 02-01-2025 and concluded there is no good reason to interfere with CESTAT's classification analysis, including the technical character and primary function of MCPCBs. Consequently, the appellant's challenge to tariff classification and attendant duty implications was rejected and the CESTAT order affirmed in full.
The SC dismissed the appeal, upholding the CESTAT's determination that the imported Metal Core Printed Circuit Boards (MCPCBs) are classifiable under Customs Tariff Heading 8534 as printed circuit boards rather than under CTH 9405 as parts of LED lamps. The Court found no reversible error in the impugned order dated 02-01-2025 and concluded there is no good reason to interfere with CESTAT's classification analysis, including the technical character and primary function of MCPCBs. Consequently, the appellant's challenge to tariff classification and attendant duty implications was rejected and the CESTAT order affirmed in full.
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