Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Classification of goods intended to be imported - API Supari - Chikni Supari - Unflavoured Supari - Flavoured Supari - Boiled Supari - the Authority for Advance Ruling (AAR) ruled that the imported goods remained classified under Chapter 8, sub-heading 0802 80. It concluded that the processes applied did not transform the goods into preparations of betel nut under Chapter 21. Even the addition of flavoring agents did not alter the classification. Therefore, the AAR upheld the classification under Chapter 8 for all the imported goods.
Classification of goods intended to be imported - API Supari - Chikni Supari - Unflavoured Supari - Flavoured Supari - Boiled Supari - the Authority for Advance Ruling (AAR) ruled that the imported goods remained classified under Chapter 8, sub-heading 0802 80. It concluded that the processes applied did not transform the goods into preparations of betel nut under Chapter 21. Even the addition of flavoring agents did not alter the classification. Therefore, the AAR upheld the classification under Chapter 8 for all the imported goods.
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