Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
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ONT/ONU home gateway units and OLTs were treated as machines for reception and transmission of data under CTI 8517 62 90, not as residual goods under CTI 8517 69 50 or 8517 69 90, because their undisputed function was to receive broadband signals through optical fibre and transmit them to subscriber devices. Exemption denial under Notification No. 24/2005-Cus and Notification No. 57/2017-Cus was remanded for fresh consideration after taking the telecom expert report into account, since the technical characterisation of the goods had not been properly examined. The extended period of limitation was not available because collusion, wilful misstatement or suppression of facts was not established, and penalties under sections 114A and 114AA were set aside.
ONT/ONU home gateway units and OLTs were treated as machines for reception and transmission of data under CTI 8517 62 90, not as residual goods under CTI 8517 69 50 or 8517 69 90, because their undisputed function was to receive broadband signals through optical fibre and transmit them to subscriber devices. Exemption denial under Notification No. 24/2005-Cus and Notification No. 57/2017-Cus was remanded for fresh consideration after taking the telecom expert report into account, since the technical characterisation of the goods had not been properly examined. The extended period of limitation was not available because collusion, wilful misstatement or suppression of facts was not established, and penalties under sections 114A and 114AA were set aside.
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