Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Classification of imported goods - used motor boats describing the same as Excursion Boats - boat can be classified as yacht or not - boats or vessel are not registered with MMD, since they are more than 20-25 years old and are of less than 20 tonnage - there is no report given by MMD that the impugned boats are yachts. - The impugned order, has erred in concluding that the imported boats are yachts classifiable under CTH 8903, cannot be sustained - AT
Classification of imported goods - used motor boats describing the same as Excursion Boats - boat can be classified as yacht or not - boats or vessel are not registered with MMD, since they are more than 20-25 years old and are of less than 20 tonnage - there is no report given by MMD that the impugned boats are yachts. - The impugned order, has erred in concluding that the imported boats are yachts classifiable under CTH 8903, cannot be sustained - AT
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