Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
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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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