Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Classification of Betine Hydrochloride (Betine HCL) - The Tribunal noted that no samples were drawn for chemical testing to support the classification, and the product literature from the manufacturer indicated that "Betaine Hydrochloride" is an animal feed additive, produced according to International Quality Standard FAMI QS, and not suitable for human or medicinal use. - The Tribunal dismissed the Revenue's appeals and allowed the appeals filed by the appellant, confirming the classification of "Betaine Hydrochloride" under CETH 230990.
Classification of Betine Hydrochloride (Betine HCL) - The Tribunal noted that no samples were drawn for chemical testing to support the classification, and the product literature from the manufacturer indicated that "Betaine Hydrochloride" is an animal feed additive, produced according to International Quality Standard FAMI QS, and not suitable for human or medicinal use. - The Tribunal dismissed the Revenue's appeals and allowed the appeals filed by the appellant, confirming the classification of "Betaine Hydrochloride" under CETH 230990.
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