Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
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n-Hexane was classified as a separate chemically defined compound under Chapter 29 rather than as petroleum oil or motor spirit under Chapter 27. The Court held that the Revenue bore the burden of proving Chapter 27 classification and failed to show that the product satisfied all motor spirit conditions, including suitability for use as fuel in spark ignition engines. Applying Rule 3(a) of the General Rules of Interpretation, it preferred the more specific HSN description for hexane as an acyclic saturated hydrocarbon. It further found that manufacturing impurities did not convert the product into a mixture, and relied on the DGFT circular supporting Chapter 29 treatment. The Revenue's classification claim was rejected.
n-Hexane was classified as a separate chemically defined compound under Chapter 29 rather than as petroleum oil or motor spirit under Chapter 27. The Court held that the Revenue bore the burden of proving Chapter 27 classification and failed to show that the product satisfied all motor spirit conditions, including suitability for use as fuel in spark ignition engines. Applying Rule 3(a) of the General Rules of Interpretation, it preferred the more specific HSN description for hexane as an acyclic saturated hydrocarbon. It further found that manufacturing impurities did not convert the product into a mixture, and relied on the DGFT circular supporting Chapter 29 treatment. The Revenue's classification claim was rejected.
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