Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
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CENVAT Credit - input service - the distributor/commission agent appointed by the appellant outside India has to make every effort to promote the products manufactured by the appellant - it is thus not merely an activity of sale of finished products - explanation added with effect from 03.02.2016 was merely clarificatory in nature applicable to commission paid for sales commission activities prior to 03.02.2016 - eligible for credit
CENVAT Credit - input service - the distributor/commission agent appointed by the appellant outside India has to make every effort to promote the products manufactured by the appellant - it is thus not merely an activity of sale of finished products - explanation added with effect from 03.02.2016 was merely clarificatory in nature applicable to commission paid for sales commission activities prior to 03.02.2016 - eligible for credit
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