Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
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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