Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
Classification of services - local water transport services of passengers by ferries, cruises and the like - resort providing various other services - providing house boat for cruises - meals were provided as part of package - The services rendered by the applicant as detailed above squarely falls under the Heading 996415 in view of the explanatory note and hence the services are appropriately classifiable under SAC 996415. - AAR
Classification of services - local water transport services of passengers by ferries, cruises and the like - resort providing various other services - providing house boat for cruises - meals were provided as part of package - The services rendered by the applicant as detailed above squarely falls under the Heading 996415 in view of the explanatory note and hence the services are appropriately classifiable under SAC 996415. - AAR
Note: It is a system-generated summary and is for quick reference only.