Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
Classification of goods - Turmeric (Turmeric in Whole form - not in powder form) - Agriculture Produce or not - commission agent facilitates activities ancillary to supply of agriculture product 'Turmeric' in APMC, for which he gets a fixed commission - Turmeric is considered as a Spice - it is found that Fresh Turmeric other than in processed form falling under HSN 0910 30 10 attracts NIL Rate of GST and Dried Turmeric (subject Goods) is covered under HSN Code 0910 30 20 taxable at the rate of 5% GST. Thus, it is seen that the subject produce is a Spice and is not covered under the definition of an “agricultural produce” - AAR
Classification of goods - Turmeric (Turmeric in Whole form - not in powder form) - Agriculture Produce or not - commission agent facilitates activities ancillary to supply of agriculture product 'Turmeric' in APMC, for which he gets a fixed commission - Turmeric is considered as a Spice - it is found that Fresh Turmeric other than in processed form falling under HSN 0910 30 10 attracts NIL Rate of GST and Dried Turmeric (subject Goods) is covered under HSN Code 0910 30 20 taxable at the rate of 5% GST. Thus, it is seen that the subject produce is a Spice and is not covered under the definition of an “agricultural produce” - AAR
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