Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
Legislative competence of State to levy tax/fee on the import of rectified spirit - levy is not on the input of the final product as such but is on the manufactured or produced product being potable alcohol palatable to human consumption - for computing the levy, the yardstick of ₹ 6 per LPL on the total quantity of imported rectified spirit is reckoned - State is empower to levy charges
Legislative competence of State to levy tax/fee on the import of rectified spirit - levy is not on the input of the final product as such but is on the manufactured or produced product being potable alcohol palatable to human consumption - for computing the levy, the yardstick of ₹ 6 per LPL on the total quantity of imported rectified spirit is reckoned - State is empower to levy charges
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