Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Benefit of exemption from customs duty - import of Patch Cord - The ISO specification of 11801-1 extracted above, shows that the minimum operating voltage of such product is 72 volts. This is Direct Current and when converted into alternate current (AC) it would be 101. Thus, the minimum operating voltage of the product is definitely above 80 volt AC. So also, the maximum operating voltage is 300. - Benefit of notification allowed - AT
Benefit of exemption from customs duty - import of Patch Cord - The ISO specification of 11801-1 extracted above, shows that the minimum operating voltage of such product is 72 volts. This is Direct Current and when converted into alternate current (AC) it would be 101. Thus, the minimum operating voltage of the product is definitely above 80 volt AC. So also, the maximum operating voltage is 300. - Benefit of notification allowed - AT
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