Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Circular clarifies issues related to special procedure for manufacturers of specified commodities. Unavailable machine details can be substituted with year of purchase or assigned numeric number. Electricity consumption rating can be certified by Chartered Engineer if unavailable. For goods without MRP, sale price to be reported. Practicing Chartered Engineers from Institute of Engineers India eligible for certification. Procedure not applicable to SEZs, manual packing processes. For multiple machines, details of final packing machine required. In job work, procedure applicable to all involved, including unregistered job workers through principal manufacturer.
Circular clarifies issues related to special procedure for manufacturers of specified commodities. Unavailable machine details can be substituted with year of purchase or assigned numeric number. Electricity consumption rating can be certified by Chartered Engineer if unavailable. For goods without MRP, sale price to be reported. Practicing Chartered Engineers from Institute of Engineers India eligible for certification. Procedure not applicable to SEZs, manual packing processes. For multiple machines, details of final packing machine required. In job work, procedure applicable to all involved, including unregistered job workers through principal manufacturer.
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