Trademark depreciation and section 14A adjustments: ITAT applies consistency, independent book-profit computation, and no disallowance without exempt ...
Rebuttable search presumptions and corroboration standards shaped deletion of unsubstantiated additions, while rental income and limited profit estima...
Classification of goods - supply of frozen food - Since the applicant is into manufacture of ready to eat and ready to cook food products, the same are covered under explanation 5(b) which is preparations for use, either directly or after processing (such as cooking, dissolving or boiling in water, milk or other liquids), for human consumption. Thus the food products manufactured by the applicant are covered under tariff heading 2106 and hence exigible to GST at 18% - AAR
Classification of goods - supply of frozen food - Since the applicant is into manufacture of ready to eat and ready to cook food products, the same are covered under explanation 5(b) which is preparations for use, either directly or after processing (such as cooking, dissolving or boiling in water, milk or other liquids), for human consumption. Thus the food products manufactured by the applicant are covered under tariff heading 2106 and hence exigible to GST at 18% - AAR
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