Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Classification of goods - car seat Cushion Suspension wires - Steel hooks - The Authority for advance ruling extensively reviewed the function and use of the products, the relevant legal and tariff provisions, and the general rules for interpretation of the Customs Tariff Act, 1975. - The Authority noted that Chapter 94 provides a specific entry for seats and their parts, while Chapter 87 offers a general entry for motor vehicle parts and accessories. Since the products in question form an essential part of the car seat structure, their classification under Chapter 94 was deemed more appropriate. - The Authority ruled that both the Car Seat Cushion Suspension Wires and Steel Hooks should be classified under HSN 94019900, subject to a GST rate of 9% CGST and 9% SGST.
Classification of goods - car seat Cushion Suspension wires - Steel hooks - The Authority for advance ruling extensively reviewed the function and use of the products, the relevant legal and tariff provisions, and the general rules for interpretation of the Customs Tariff Act, 1975. - The Authority noted that Chapter 94 provides a specific entry for seats and their parts, while Chapter 87 offers a general entry for motor vehicle parts and accessories. Since the products in question form an essential part of the car seat structure, their classification under Chapter 94 was deemed more appropriate. - The Authority ruled that both the Car Seat Cushion Suspension Wires and Steel Hooks should be classified under HSN 94019900, subject to a GST rate of 9% CGST and 9% SGST.
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