Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Customs exemption entry for capital goods used in manufacture of Lithium Ion Cell is amended by merging S. Nos. 69 and 69A into a single substituted entry. The notification replaces the earlier table entries with an expanded consolidated list of specified plant, machinery and systems, each mapped to tariff headings for use in Lithium Ion Cell manufacturing. The operative effect is to revise the scope and classification of eligible capital goods under Notification No. 25/2002-Customs, as last amended, for customs purposes.
Customs exemption entry for capital goods used in manufacture of Lithium Ion Cell is amended by merging S. Nos. 69 and 69A into a single substituted entry. The notification replaces the earlier table entries with an expanded consolidated list of specified plant, machinery and systems, each mapped to tariff headings for use in Lithium Ion Cell manufacturing. The operative effect is to revise the scope and classification of eligible capital goods under Notification No. 25/2002-Customs, as last amended, for customs purposes.
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