Independent manufacturing undertaking eligibility preserves Section 80IA/80IB deductions, while machinery kept ready for use qualifies for depreciatio...
Assessing Officer Satisfaction Requirement Bars Penalty for Cash Receipt in Immovable-Property Sale Cases Where Initiation Lacks Recorded Satisfaction...
Self-assessed import entries remain appealable, while bona fide classification disputes without misdeclaration cannot justify confiscation or penaltie...
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Basic customs duty exemption under Notification No. 24/2015-Cus., available through debit of MEIS duty credit scrips, results in no Social Welfare Surcharge being payable on imported PET coke. The surcharge demand was treated as unsustainable where the underlying basic customs duty stood exempt under the MEIS Scheme. This treatment applies the settled position that Social Welfare Surcharge does not arise when basic customs duty is fully exempted under the relevant MEIS notification, with consequential relief following from the deletion of the surcharge demand.
Basic customs duty exemption under Notification No. 24/2015-Cus., available through debit of MEIS duty credit scrips, results in no Social Welfare Surcharge being payable on imported PET coke. The surcharge demand was treated as unsustainable where the underlying basic customs duty stood exempt under the MEIS Scheme. This treatment applies the settled position that Social Welfare Surcharge does not arise when basic customs duty is fully exempted under the relevant MEIS notification, with consequential relief following from the deletion of the surcharge demand.
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