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...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
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Advance ruling was barred for roasted areca nuts because their classification had already been upheld by the High Court and no new facts were presented; the application was therefore disallowed without a merits ruling. Roasted walnuts subjected to severe heat treatment were distinguished from dried nuts, as roasting materially changes moisture, colour, appearance and flavour. Because Chapter 8 does not contemplate roasting, the walnuts fall under Heading 2008 and are classified as other roasted nuts and seeds under CTI 2008 19 91. Preferential customs duty is available only where the importer proves origin to the competent customs officer under the applicable origin rules and the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020.
Advance ruling was barred for roasted areca nuts because their classification had already been upheld by the High Court and no new facts were presented; the application was therefore disallowed without a merits ruling. Roasted walnuts subjected to severe heat treatment were distinguished from dried nuts, as roasting materially changes moisture, colour, appearance and flavour. Because Chapter 8 does not contemplate roasting, the walnuts fall under Heading 2008 and are classified as other roasted nuts and seeds under CTI 2008 19 91. Preferential customs duty is available only where the importer proves origin to the competent customs officer under the applicable origin rules and the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020.
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