Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Classification of imported goods - Goods were cutting waste/ mutilated woven worn-out garments found not to be completely in running length, they were cut into small pieces which could not be used in the manufacture of chindi rugs and also for pulling of fabrics. - Benefit of circular cannot be given - Such goods which are totally unserviceable and beyond repair, are classifiable under CTH 63109020 and can be imported only under a license from DGFT. - AT
Classification of imported goods - Goods were cutting waste/ mutilated woven worn-out garments found not to be completely in running length, they were cut into small pieces which could not be used in the manufacture of chindi rugs and also for pulling of fabrics. - Benefit of circular cannot be given - Such goods which are totally unserviceable and beyond repair, are classifiable under CTH 63109020 and can be imported only under a license from DGFT. - AT
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