Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in I...
Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
A subordinate adjudicating authority must follow an earlier appellate decision in the same matter unless it has been set aside by a superior court; mere disagreement with the reasoning or reliance on additional materials does not justify departure, so the impugned order was set aside for breach of judicial discipline. The imported track assembly, brake/case sub-assembly, gear vertical adjuster and bar seat track lock were integral seat-mechanism components supplied to seat manufacturers and were therefore classifiable as parts of seats under CTI 9401 90 00, not as parts and accessories of motor vehicles under CTI 8708 99 00. The reclassification was held erroneous and the assessee's classification was upheld.
A subordinate adjudicating authority must follow an earlier appellate decision in the same matter unless it has been set aside by a superior court; mere disagreement with the reasoning or reliance on additional materials does not justify departure, so the impugned order was set aside for breach of judicial discipline. The imported track assembly, brake/case sub-assembly, gear vertical adjuster and bar seat track lock were integral seat-mechanism components supplied to seat manufacturers and were therefore classifiable as parts of seats under CTI 9401 90 00, not as parts and accessories of motor vehicles under CTI 8708 99 00. The reclassification was held erroneous and the assessee's classification was upheld.
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