Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...
Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on ev...
Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verifica...
Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermis...
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Mixtures of natural rubber and synthetic rubber in primary form are classifiable under tariff item 4002 80 90 where they retain the essential character of raw rubber and do not fall within the exclusions in Chapter Note 5(A). Permitted additives do not change classification, but actual composition may require verification at import, including testing where necessary. The concessional benefit under Serial No. 501 of Notification No. 46/2011-Cus is available only conditionally: the goods must satisfy the applicable Rules of Origin, a valid Certificate of Origin must be produced, and compliance must be verified by the proper officer at the time of import.
Mixtures of natural rubber and synthetic rubber in primary form are classifiable under tariff item 4002 80 90 where they retain the essential character of raw rubber and do not fall within the exclusions in Chapter Note 5(A). Permitted additives do not change classification, but actual composition may require verification at import, including testing where necessary. The concessional benefit under Serial No. 501 of Notification No. 46/2011-Cus is available only conditionally: the goods must satisfy the applicable Rules of Origin, a valid Certificate of Origin must be produced, and compliance must be verified by the proper officer at the time of import.
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