Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Exemption u/s 11 - letting of “Dharmashala” for commercial activities by the assessee - Profit motive - Nothing is discernible, much less evidenced based on supporting material which would reveal that the booking/ancillary receipts collected by the assessee from the aforesaid commercial activities were nominally above cost. - Exemption was rightly denined - AT
Exemption u/s 11 - letting of “Dharmashala” for commercial activities by the assessee - Profit motive - Nothing is discernible, much less evidenced based on supporting material which would reveal that the booking/ancillary receipts collected by the assessee from the aforesaid commercial activities were nominally above cost. - Exemption was rightly denined - AT
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