Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expens...
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Provisional export assessments of iron ore fines were reconsidered because the original contract terms had been amended for variation in Fe content, moisture and related parameters, and the revised unit price was not fully reflected in the initial assessment. The Tribunal noted that the exporter had not realised any amount beyond the BRC figures and directed re-finalisation of the shipping bills in light of the amended contract, addendum and supporting documents. It also held that a consignment containing some lumps within the tolerated limit remained classifiable as fines, so duty could not be enhanced merely on that basis. The appellate order was set aside and the matter remanded for fresh finalisation, with refund to follow if due.
Provisional export assessments of iron ore fines were reconsidered because the original contract terms had been amended for variation in Fe content, moisture and related parameters, and the revised unit price was not fully reflected in the initial assessment. The Tribunal noted that the exporter had not realised any amount beyond the BRC figures and directed re-finalisation of the shipping bills in light of the amended contract, addendum and supporting documents. It also held that a consignment containing some lumps within the tolerated limit remained classifiable as fines, so duty could not be enhanced merely on that basis. The appellate order was set aside and the matter remanded for fresh finalisation, with refund to follow if due.
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