Concessional corporate tax option under section 115BAA survives procedural documentary lapses when statutory compliance and earlier exercise are estab...
Penny-stock additions require transaction-specific evidence; general investigation material alone cannot establish undisclosed income or accommodation...
Transfer pricing comparability prioritises reliable external CUPs and foreign-currency LIBOR benchmarks for exports, borrowings and delayed receivable...
Section 153C satisfaction and seized electronic records sustained unexplained-investment addition, subject to proportionate ownership-share verificati...
Classification of goods - HSN Code - rate of tax - pre-mix popcorn maize packed with edible oil and salt - This product is essentially corn kernels to which oils salt and various spices, and flavours are added. But the essential nature of the product is still the corn kernels which are the seeds of the maize plant. - the product is question is covered under CTH 20081990 and not under CTH 2106 - AAR
Classification of goods - HSN Code - rate of tax - pre-mix popcorn maize packed with edible oil and salt - This product is essentially corn kernels to which oils salt and various spices, and flavours are added. But the essential nature of the product is still the corn kernels which are the seeds of the maize plant. - the product is question is covered under CTH 20081990 and not under CTH 2106 - AAR
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