Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Classification of imported goods - Turbochargers which are suitable for use only in Off-highway equipment i.e., for generators, earth moving equipment etc. - The AAR observed that, the Notification No. 50/2017, dated 30-6-2017, as amended makes it clear that turbochargers are chargeable for 7.5% duty instead of 15% provided the same are not used in motor vehicles/cars/cycles - According the advance ruling authority held that, the turbochargers will get benefit of the notification only in case where they are suitable for use in goods other than motor vehicles/cars/cycles falling under Headings 8702, 8703, 8704 and 8711.
Classification of imported goods - Turbochargers which are suitable for use only in Off-highway equipment i.e., for generators, earth moving equipment etc. - The AAR observed that, the Notification No. 50/2017, dated 30-6-2017, as amended makes it clear that turbochargers are chargeable for 7.5% duty instead of 15% provided the same are not used in motor vehicles/cars/cycles - According the advance ruling authority held that, the turbochargers will get benefit of the notification only in case where they are suitable for use in goods other than motor vehicles/cars/cycles falling under Headings 8702, 8703, 8704 and 8711.
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