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...
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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 the "R&S® CMA180 Radio Test Set" is correctly classifiable under CTI 9030 40 00 as an instrument "specially designed for telecommunications." Examining its design, configuration, telecom-standard specific features and principal applications, the AAR found it is engineered for end-to-end testing of two-way and professional mobile radios, not a general-purpose test device. Relying on HSN Explanatory Notes and the principle that a specific tariff entry prevails over a residuary "other" heading, the AAR rejected the department's plea for classification under a general category and ruled that recourse to a residuary entry is impermissible when a specific telecom-test entry fully covers the goods.
AAR held that the "R&S® CMA180 Radio Test Set" is correctly classifiable under CTI 9030 40 00 as an instrument "specially designed for telecommunications." Examining its design, configuration, telecom-standard specific features and principal applications, the AAR found it is engineered for end-to-end testing of two-way and professional mobile radios, not a general-purpose test device. Relying on HSN Explanatory Notes and the principle that a specific tariff entry prevails over a residuary "other" heading, the AAR rejected the department's plea for classification under a general category and ruled that recourse to a residuary entry is impermissible when a specific telecom-test entry fully covers the goods.
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