Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
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Trade receivables under TNMM were treated as integral to the international transactions, so a separate notional interest adjustment was deleted where working capital adjustment had already captured the receivables impact and no distinct financing arrangement was shown. Goodwill arising on amalgamation was accepted as a depreciable acquired intangible, and depreciation was allowed. Product registration and regulatory approval were held to be revenue in nature because they facilitated existing business operations rather than creating a capital asset. For section 80-IC, the Tribunal upheld full deduction on manufacturing profits without hypothetical brand-royalty allocation, included scrap income as derived from manufacturing, and confirmed 100% deduction after substantial expansion in line with Aarham Softronics.
Trade receivables under TNMM were treated as integral to the international transactions, so a separate notional interest adjustment was deleted where working capital adjustment had already captured the receivables impact and no distinct financing arrangement was shown. Goodwill arising on amalgamation was accepted as a depreciable acquired intangible, and depreciation was allowed. Product registration and regulatory approval were held to be revenue in nature because they facilitated existing business operations rather than creating a capital asset. For section 80-IC, the Tribunal upheld full deduction on manufacturing profits without hypothetical brand-royalty allocation, included scrap income as derived from manufacturing, and confirmed 100% deduction after substantial expansion in line with Aarham Softronics.
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