Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
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AAR held that the imported PVC, PS and PU wall panels, sheets and mouldings are essentially decorative plastic plates/sheets used as aesthetic wall coverings, lacking structural function or permanent integration into buildings. Consequently, they are not "builders' ware of plastics" under Heading 3925, which is restricted by Chapter Note 11 to specified structural and architectural elements and is residuary in nature. Applying Note 10 to Chapter 39 and HSN Explanatory Notes, the Authority ruled that the goods are classifiable under Heading 3921: PS sheet/panel products under 39211100, PVC sheet/panel products under 39211200, PU sheet/panel products under 39211390, and other qualifying plastic sheets under 39219029, subject to compositional verification at import.
AAR held that the imported PVC, PS and PU wall panels, sheets and mouldings are essentially decorative plastic plates/sheets used as aesthetic wall coverings, lacking structural function or permanent integration into buildings. Consequently, they are not "builders' ware of plastics" under Heading 3925, which is restricted by Chapter Note 11 to specified structural and architectural elements and is residuary in nature. Applying Note 10 to Chapter 39 and HSN Explanatory Notes, the Authority ruled that the goods are classifiable under Heading 3921: PS sheet/panel products under 39211100, PVC sheet/panel products under 39211200, PU sheet/panel products under 39211390, and other qualifying plastic sheets under 39219029, subject to compositional verification at import.
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