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 4827
Press 'Enter' after typing page number.
141 to 160 of 96536 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
AAR held that the "Neat Pad" is a communication device/apparatus for transmission or reception of voice, images or other data over wired or wireless networks and is not covered by exclusion headings 8443, 8525, 8527 or 8528. Applying the HSN Explanatory Notes, it was classified under CTH 8517, specifically under residuary CTI 8517 69 90 of the First Schedule to the Customs Tariff Act, 1975. AAR further held that "Neat Pad" is not covered by the exclusion clauses under Sr. No. 20 of Notification No. 57/2017-Customs, as amended, and thus is eligible for the concessional Basic Customs Duty rate of 10%.
AAR held that the "Neat Pad" is a communication device/apparatus for transmission or reception of voice, images or other data over wired or wireless networks and is not covered by exclusion headings 8443, 8525, 8527 or 8528. Applying the HSN Explanatory Notes, it was classified under CTH 8517, specifically under residuary CTI 8517 69 90 of the First Schedule to the Customs Tariff Act, 1975. AAR further held that "Neat Pad" is not covered by the exclusion clauses under Sr. No. 20 of Notification No. 57/2017-Customs, as amended, and thus is eligible for the concessional Basic Customs Duty rate of 10%.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
