Charitable sports promotion: sponsorship receipts alone did not defeat registration where funds supported tournaments and player development activitie...
Overdue associated-enterprise receivables: debt-free status defeated notional-interest adjustment, while employee stock-option costs qualified as busi...
Retrospective assessment-limitation amendments validate final orders while contemporaneous segment data governs transfer-pricing comparability and tol...
Transfer pricing adjustments must track international transactions, while unsupported AMP adjustments and unsuitable manufacturing comparables require...
Transfer-pricing adjustments must reflect functional comparability, working-capital effects, and avoid duplicating interest on associated-enterprise r...
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 4886 
