Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Classification of goods - Kaoline Coated Paper - aluminum coated paper/metalized paper - To qualify classification under Tariff Item No.48115900, the goods should be other than “bleached, weighing more than 150 g/m2” and should either be coated with plastic or should be impregnated with plastic or covered with plastic - To be classified under Tariff Heading 48101390 as claimed by the appellant - AT
Classification of goods - Kaoline Coated Paper - aluminum coated paper/metalized paper - To qualify classification under Tariff Item No.48115900, the goods should be other than “bleached, weighing more than 150 g/m2” and should either be coated with plastic or should be impregnated with plastic or covered with plastic - To be classified under Tariff Heading 48101390 as claimed by the appellant - AT
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