Income-tax prosecution fails when appellate remand removes its factual foundation; directors require company arraignment for vicarious criminal liabil...
Capital character of assignment consideration prevents taxation as residuary income, while unsupported interest-related expenditure remains non-deduct...
Make-available condition shields regional support-service receipts from Indian taxation where no independent capability or permanent establishment exi...
Transfer-pricing treatment of corporate guarantees and convertible loans followed prior-year consistency, with taxable foreign dividends excluded from...
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Charitable registration cancellation requires proof that educational activities abandoned their objects; incidental receipts and retained surplus are ...
End-use-based GST exemption for uncoated paper and paperboard under tariff heading 4802 depends on established actual use in manufacturing exercise books, graph books, laboratory notebooks or notebooks. Classification turns on actual use rather than intended use, paper grade or specifications; supplies used for other purposes remain taxable. Questions on supplier verification, documentary requirements and liability for a purchaser's misuse fall outside an advance ruling on notification applicability where the notification contains no such mechanisms. Revised Central and corresponding State GST rate entries take effect from 22.09.2025, leaving no stated ambiguity on the rate transition date.
End-use-based GST exemption for uncoated paper and paperboard under tariff heading 4802 depends on established actual use in manufacturing exercise books, graph books, laboratory notebooks or notebooks. Classification turns on actual use rather than intended use, paper grade or specifications; supplies used for other purposes remain taxable. Questions on supplier verification, documentary requirements and liability for a purchaser's misuse fall outside an advance ruling on notification applicability where the notification contains no such mechanisms. Revised Central and corresponding State GST rate entries take effect from 22.09.2025, leaving no stated ambiguity on the rate transition date.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4884 
