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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100% polyvinyl alcohol (PVA) sheets in roll form were held to be classifiable as non-cellular, non-reinforced, non-laminated plastic sheets falling within Chapter 39 as "other plates, sheets, film, foil and strip, of plastics" under Heading 3920. Applying GRI 1, Chapter Note 10, and the HS Explanatory Notes, the authority found the goods' essential character and composition as a synthetic polymer of PVA to squarely match Heading 3920 and the specific tariff description for flexible PVA sheets. Consequently, the correct eight-digit tariff classification was determined as 3920 99 12. - AAR
100% polyvinyl alcohol (PVA) sheets in roll form were held to be classifiable as non-cellular, non-reinforced, non-laminated plastic sheets falling within Chapter 39 as "other plates, sheets, film, foil and strip, of plastics" under Heading 3920. Applying GRI 1, Chapter Note 10, and the HS Explanatory Notes, the authority found the goods' essential character and composition as a synthetic polymer of PVA to squarely match Heading 3920 and the specific tariff description for flexible PVA sheets. Consequently, the correct eight-digit tariff classification was determined as 3920 99 12. - AAR
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