Transfer-pricing benchmarking confines adjustments to associated-enterprise transactions and integrates delayed receivables through TNMM working-capit...
Medical relief status protects government-contracted mobile healthcare from commercial classification, while provisional registration cancellation req...
Charitable registration cancellation requires proof that educational activities abandoned their objects; incidental receipts and retained surplus are ...
Prospective customs notification amendments cannot bar provisional release consideration for earlier imports when bills of lading predate their commen...
Personal guarantor insolvency jurisdiction follows the corporate debtor's CIRP Bench, enabling inter-territorial transfer and preventing parallel proc...
Section 47-A undervaluation threshold: fraudulent intent requirement faces reconsideration after referral to a larger Bench for authoritative resoluti...
RBI supersession powers over multi-State co-operative banks operate independently of the constitutional six-month ceiling and permit statutory extensi...
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Customs exemption under Serial No. 404 read with List 33 covers goods described as equipment or units for specialised offshore and onshore petroleum-operation services, provided they also fall within the specified tariff chapters, headings, sub-headings or tariff items in the main notification table. Conformity with the tariff heading stated in List 33 is not required. A Mono Ethylene Glycol Reclamation Plant falling under Chapter 84 qualified because it was imported by a specified person for petroleum operations and matched the goods description. Regulatory certification and TRU clarification supported coverage. A later specific entry did not displace earlier eligibility under the general entry, and the exemption was treated as beneficial rather than ambiguous.
Customs exemption under Serial No. 404 read with List 33 covers goods described as equipment or units for specialised offshore and onshore petroleum-operation services, provided they also fall within the specified tariff chapters, headings, sub-headings or tariff items in the main notification table. Conformity with the tariff heading stated in List 33 is not required. A Mono Ethylene Glycol Reclamation Plant falling under Chapter 84 qualified because it was imported by a specified person for petroleum operations and matched the goods description. Regulatory certification and TRU clarification supported coverage. A later specific entry did not displace earlier eligibility under the general entry, and the exemption was treated as beneficial rather than ambiguous.
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