Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Classification of imported goods - preparation/product of betel nut commonly known as ‘Supari’ - API supari, Chikni supari, unflavoured supari, boiled supari and cutting supari - the goods covered by the application are clearly not “preparations of betel nuts”, the submission of the applicant for recourse to General Rules of Interpretation in the event of two sub-headings being equally applicable is not relevant. - AAR
Classification of imported goods - preparation/product of betel nut commonly known as ‘Supari’ - API supari, Chikni supari, unflavoured supari, boiled supari and cutting supari - the goods covered by the application are clearly not “preparations of betel nuts”, the submission of the applicant for recourse to General Rules of Interpretation in the event of two sub-headings being equally applicable is not relevant. - AAR
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