Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
The ruling determines that bundled sale of printing inks and various consumables is not a composite supply because the bundle is not 'naturally bundled' nor does any single good qualify as the 'principal supply'; instead the package is a mixed supply and taxable accordingly. The supply is a continuous supply with periodic invoicing; time of supply is the earlier of invoice date or payment under Section 12(2). Transaction value is the per-click/per-impression amount stated in the invoice and governs valuation under Section 15.
The ruling determines that bundled sale of printing inks and various consumables is not a composite supply because the bundle is not 'naturally bundled' nor does any single good qualify as the 'principal supply'; instead the package is a mixed supply and taxable accordingly. The supply is a continuous supply with periodic invoicing; time of supply is the earlier of invoice date or payment under Section 12(2). Transaction value is the per-click/per-impression amount stated in the invoice and governs valuation under Section 15.
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