Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Nutritionally balanced dog and cat feed imported in 20 kg bags is classifiable as dog or cat food put up for retail sale under Tariff Item 2309 1000. Applying the General Interpretative Rules, classification depends on the heading terms, objective characteristics, packaging and presentation at import. Consumer-facing declarations, feeding and storage instructions, and ready-to-feed condition established retail suitability. Under the Legal Metrology (Packaged Commodities) Rules, packages not exceeding 25 kg are presumed to be for retail sale unless shown otherwise. The absence of MRP, small packaging, or post-import repacking did not alter that character. The residual compounded animal feed entry was inapplicable.
Nutritionally balanced dog and cat feed imported in 20 kg bags is classifiable as dog or cat food put up for retail sale under Tariff Item 2309 1000. Applying the General Interpretative Rules, classification depends on the heading terms, objective characteristics, packaging and presentation at import. Consumer-facing declarations, feeding and storage instructions, and ready-to-feed condition established retail suitability. Under the Legal Metrology (Packaged Commodities) Rules, packages not exceeding 25 kg are presumed to be for retail sale unless shown otherwise. The absence of MRP, small packaging, or post-import repacking did not alter that character. The residual compounded animal feed entry was inapplicable.
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