Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Classification of aluminium hollow profiles depends on their objective characteristics, nature and physical attributes when presented for assessment, rather than commercial description or intended downstream use unless the tariff makes end use relevant. Uniform cross-section profiles cut to shorter lengths remain profiles and fall under CTI 76042100, not the residuary heading for other aluminium articles, absent evidence that they constitute complete frames or finished articles. The concessional customs exemption for Solar PV Module manufacture applies where the prescribed import procedure and valid end-use certificates are satisfied; it cannot be denied based on hypothetical alternative uses. The exemption remains available for qualifying bills of entry filed before the amendment took effect.
Classification of aluminium hollow profiles depends on their objective characteristics, nature and physical attributes when presented for assessment, rather than commercial description or intended downstream use unless the tariff makes end use relevant. Uniform cross-section profiles cut to shorter lengths remain profiles and fall under CTI 76042100, not the residuary heading for other aluminium articles, absent evidence that they constitute complete frames or finished articles. The concessional customs exemption for Solar PV Module manufacture applies where the prescribed import procedure and valid end-use certificates are satisfied; it cannot be denied based on hypothetical alternative uses. The exemption remains available for qualifying bills of entry filed before the amendment took effect.
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