Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
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Aluminium formwork structures and accessories assembled at construction sites to support concrete while it sets, then removed, are described as aluminium structures rather than concrete moulds because they function as shuttering and support and do not produce separate concrete end-products. The text states that such goods fall under CTH 76109010, not CTH 84806000, following prior Tribunal reasoning for similar scaffolding, shuttering, propping or pit-propping equipment. On that classification, the claimed customs exemption for aluminium structures applies, and the demand was set aside with consequential relief.
Aluminium formwork structures and accessories assembled at construction sites to support concrete while it sets, then removed, are described as aluminium structures rather than concrete moulds because they function as shuttering and support and do not produce separate concrete end-products. The text states that such goods fall under CTH 76109010, not CTH 84806000, following prior Tribunal reasoning for similar scaffolding, shuttering, propping or pit-propping equipment. On that classification, the claimed customs exemption for aluminium structures applies, and the demand was set aside with consequential relief.
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