Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Classification of goods - Turmeric (Turmeric in Whole form - not in powder form) - Agricultural Produce or not - the impugned product, i.e., dried turmeric (whole) is a produce out of cultivation of plant, which is subjected to certain post-harvesting processes - it is established beyond any doubt that the post-harvesting processes are carried out by the farmers or producers themselves on their farm. - The Turmeric (Turmeric in Whole form - not in powder form) is covered under the definition of ‘Agricultural Produce’ - Liable to GST @5% - AAAR
Classification of goods - Turmeric (Turmeric in Whole form - not in powder form) - Agricultural Produce or not - the impugned product, i.e., dried turmeric (whole) is a produce out of cultivation of plant, which is subjected to certain post-harvesting processes - it is established beyond any doubt that the post-harvesting processes are carried out by the farmers or producers themselves on their farm. - The Turmeric (Turmeric in Whole form - not in powder form) is covered under the definition of ‘Agricultural Produce’ - Liable to GST @5% - AAAR
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