Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
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Appellant's goods "Siapton 10L and Isabion" correctly classifiable as fertilizer under CETA 3101 00 99, not as Plant Growth Regulator under CETA 3808 93 40 as claimed by Department. Larger Bench of CESTAT held plant growth promoters cannot be equated with plant growth regulators which inhibit, promote or alter physiological processes. Impugned orders set aside. Appeals allowed.
Appellant's goods "Siapton 10L and Isabion" correctly classifiable as fertilizer under CETA 3101 00 99, not as Plant Growth Regulator under CETA 3808 93 40 as claimed by Department. Larger Bench of CESTAT held plant growth promoters cannot be equated with plant growth regulators which inhibit, promote or alter physiological processes. Impugned orders set aside. Appeals allowed.
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