Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Aluminium formwork structures used as shuttering and in-situ concrete support are discussed as classifiable under CTH 76109010 as aluminium structures rather than under CTH 84806000 as moulds. The analysis distinguishes reusable panels assembled at a construction site from moulds that produce separate concrete end-products. It notes that the Heading 7610 exclusion for moulds applies only where the article is in fact a mould. On this reasoning, custom-designed aluminium plates used for on-site construction support fall within the aluminium-structures classification, and reclassification as moulds is described as incorrect.
Aluminium formwork structures used as shuttering and in-situ concrete support are discussed as classifiable under CTH 76109010 as aluminium structures rather than under CTH 84806000 as moulds. The analysis distinguishes reusable panels assembled at a construction site from moulds that produce separate concrete end-products. It notes that the Heading 7610 exclusion for moulds applies only where the article is in fact a mould. On this reasoning, custom-designed aluminium plates used for on-site construction support fall within the aluminium-structures classification, and reclassification as moulds is described as incorrect.
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