Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
Membership-consent thresholds for oppression petitions are satisfied by unchallenged voter-list consents, while unsupported forgery claims require pro...
Psyllium seeds (Isabgol) are classified under tariff sub-heading 1211 9013, supported by the express tariff description and HSN coverage of Plantago psyllium herbs and seeds. GST exemption as fresh or chilled plant parts under Entry 87 was denied for supplies stored in godowns before onward sale. Eligibility depends on the goods' condition when supplied by the applicant, and godown storage was treated as giving the seeds a dried character. The supplies were consequently taxable at 5% under Entry 71 of Schedule I. The alternative exemption for goods of seed quality under Entry 77 was also denied.
Psyllium seeds (Isabgol) are classified under tariff sub-heading 1211 9013, supported by the express tariff description and HSN coverage of Plantago psyllium herbs and seeds. GST exemption as fresh or chilled plant parts under Entry 87 was denied for supplies stored in godowns before onward sale. Eligibility depends on the goods' condition when supplied by the applicant, and godown storage was treated as giving the seeds a dried character. The supplies were consequently taxable at 5% under Entry 71 of Schedule I. The alternative exemption for goods of seed quality under Entry 77 was also denied.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
