Belated Form 10B filing during Covid-19 cannot defeat charitable exemption where genuine hardship warrants condonation and substantial justice prevail...
Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered s...
Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarif...
Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation ...
AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
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Re-Classification of "Hot/Cold Rolled Stainless Steel Coils - Exemption from duty - Certificate of Origin - The Tribunal noted that the appellants provided substantial evidence, including the Indian Standard IS 15997; 2012 and an email clarification from the India Stainless Steel Development Association, supporting their classification. The Tribunal found that the lower nickel content as per the Indian Standard still categorizes the steel under "Austenitic Nickel Chromium Stainless Steel", dismissing the department's reliance on other sources suggesting a higher nickel content requirement. - The Tribunal acknowledged that the denial of exemption based on the manufacturer's identity was inappropriate, as the goods met the required specifications and were accompanied by a Certificate of Origin, satisfying the conditions under the Asia Pacific Trade Agreement Rules.
Re-Classification of "Hot/Cold Rolled Stainless Steel Coils - Exemption from duty - Certificate of Origin - The Tribunal noted that the appellants provided substantial evidence, including the Indian Standard IS 15997; 2012 and an email clarification from the India Stainless Steel Development Association, supporting their classification. The Tribunal found that the lower nickel content as per the Indian Standard still categorizes the steel under "Austenitic Nickel Chromium Stainless Steel", dismissing the department's reliance on other sources suggesting a higher nickel content requirement. - The Tribunal acknowledged that the denial of exemption based on the manufacturer's identity was inappropriate, as the goods met the required specifications and were accompanied by a Certificate of Origin, satisfying the conditions under the Asia Pacific Trade Agreement Rules.
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