Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
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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