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External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
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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...
Classification of imported oven-roasted nuts was determined by applying GRI 1 and 3(a), relevant Chapter Notes, and HSN guidance where tariff terms were unclear. "Oven Roasted Arecanuts" were treated as raw arecanuts based on moisture parameters (10-15%) and absence of "roasting" within Chapter 8 processes, and were classified under CTH 0802 (CTI 08028010/20/30, as applicable), denying classification under CTH 2008. "Oven Roasted Cashew Nuts" were held to be preparations of nuts and classified under CTH 2008 (CTI 20081910). "Oven Roasted Walnuts" and "Oven Roasted Pista Nuts" were likewise classified under CTH 2008 (CTI 20081991). - AAR
Classification of imported oven-roasted nuts was determined by applying GRI 1 and 3(a), relevant Chapter Notes, and HSN guidance where tariff terms were unclear. "Oven Roasted Arecanuts" were treated as raw arecanuts based on moisture parameters (10-15%) and absence of "roasting" within Chapter 8 processes, and were classified under CTH 0802 (CTI 08028010/20/30, as applicable), denying classification under CTH 2008. "Oven Roasted Cashew Nuts" were held to be preparations of nuts and classified under CTH 2008 (CTI 20081910). "Oven Roasted Walnuts" and "Oven Roasted Pista Nuts" were likewise classified under CTH 2008 (CTI 20081991). - AAR
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