Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Page of 4792
Press 'Enter' after typing page number.
461 to 480 of 95833 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Classification of goods - Health mix, Dia Mix, Dia Food, Ragi Malt, Badam Mix as instant food preparations - Valuation u/s 4A of CEA 1944 - Non-clubbing of clearances by two entities from same factory - Extended period and penalties invoked. Health Mix classified under 1904 1090 by revenue, appellant contended it's a food substitute comprising cereals, pulses, nuts, sugar, and spices, not in flakes or grains, hence not classifiable under Chapter 1904. Dia Mix and Dia Food classification demands dropped by revenue. Ragi Malt and Badam Mix initially classified under 2106 1000, later changed to 2106 9099 and 1901 9090 respectively by revenue. Department failed to prove correct classification, demand and penalties set aside. Revised valuation and clubbing of clearances not sustainable. Appeal allowed by CESTAT.
Classification of goods - Health mix, Dia Mix, Dia Food, Ragi Malt, Badam Mix as instant food preparations - Valuation u/s 4A of CEA 1944 - Non-clubbing of clearances by two entities from same factory - Extended period and penalties invoked. Health Mix classified under 1904 1090 by revenue, appellant contended it's a food substitute comprising cereals, pulses, nuts, sugar, and spices, not in flakes or grains, hence not classifiable under Chapter 1904. Dia Mix and Dia Food classification demands dropped by revenue. Ragi Malt and Badam Mix initially classified under 2106 1000, later changed to 2106 9099 and 1901 9090 respectively by revenue. Department failed to prove correct classification, demand and penalties set aside. Revised valuation and clubbing of clearances not sustainable. Appeal allowed by CESTAT.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
