Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Imported goods "Liquid Seaweed Concentrate (Crop Plus)" correctly classifiable under CTI 3101 0099 as fertilizer, not under CTI 3808 9340 as plant growth regulator. Chemical analysis confirmed majority components as fertilizers providing essential nutrients, not merely regulating plant growth. CESTAT distinguished fertilizers from plant growth regulators based on larger bench order. Impugned order upholding classification under CTI 3808 9340 set aside, appeal allowed.
Imported goods "Liquid Seaweed Concentrate (Crop Plus)" correctly classifiable under CTI 3101 0099 as fertilizer, not under CTI 3808 9340 as plant growth regulator. Chemical analysis confirmed majority components as fertilizers providing essential nutrients, not merely regulating plant growth. CESTAT distinguished fertilizers from plant growth regulators based on larger bench order. Impugned order upholding classification under CTI 3808 9340 set aside, appeal allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
