Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
Discounted cash flow valuation protects share premium where projections are reasonable, while audited book expenses defeat unexplained-expenditure add...
Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owne...
Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclus...
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Classification of goods - rate of GST - HSN Tariff - fire safety product assembled on trolley - The subject product is not a Fire fighting vehicle as described at Tariff 8705. The subject goods have ultrahigh pressure pump driven through the engine to discharge water at a specified LPM at specified pressure (bar) and thereby the goods need to be fitted or designed to be fitted with pressure measuring device - the said Fire safety product trolley at HSN 84131990. - AAR
Classification of goods - rate of GST - HSN Tariff - fire safety product assembled on trolley - The subject product is not a Fire fighting vehicle as described at Tariff 8705. The subject goods have ultrahigh pressure pump driven through the engine to discharge water at a specified LPM at specified pressure (bar) and thereby the goods need to be fitted or designed to be fitted with pressure measuring device - the said Fire safety product trolley at HSN 84131990. - AAR
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