Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
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The authority classified the product "Vanilla Mix" - dried softy ice cream mix (low fat) in vanilla flavour under Heading 2106 90 99 of the First Schedule to the Tariff Act, attracting tax at 9% CGST and 9% SGST. It held that the product, comprising several ingredients intended for making soft serves, does not fall under Heading 0404 as a dairy produce. As per Chapter Note 5, food preparations subjected to further processing for human consumption are covered under Heading 2106, which includes powders for ice-creams, preparations consisting of milk powder, sugar and other added ingredients, and powders for table cream, jellies, ice-cream and similar preparations.
The authority classified the product "Vanilla Mix" - dried softy ice cream mix (low fat) in vanilla flavour under Heading 2106 90 99 of the First Schedule to the Tariff Act, attracting tax at 9% CGST and 9% SGST. It held that the product, comprising several ingredients intended for making soft serves, does not fall under Heading 0404 as a dairy produce. As per Chapter Note 5, food preparations subjected to further processing for human consumption are covered under Heading 2106, which includes powders for ice-creams, preparations consisting of milk powder, sugar and other added ingredients, and powders for table cream, jellies, ice-cream and similar preparations.
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