Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Classification of goods - Non Woven Fabric, which is made using PP granules - The fact whether the raw material is manufactured in the same unit or different does not have any effect on the classification of final product. In the first process, the final product will be PP spun bonded nonwoven fabric whereas in second process, nonwoven fabric will be used as raw material for manufacturing final product such as bags, surgical masks, gowns, shoe cover etc and HSN will be applicable accordingly. - AAR
Classification of goods - Non Woven Fabric, which is made using PP granules - The fact whether the raw material is manufactured in the same unit or different does not have any effect on the classification of final product. In the first process, the final product will be PP spun bonded nonwoven fabric whereas in second process, nonwoven fabric will be used as raw material for manufacturing final product such as bags, surgical masks, gowns, shoe cover etc and HSN will be applicable accordingly. - AAR
Note: It is a system-generated summary and is for quick reference only.