Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
The AAR dismissed an application seeking classification of rice husk board (containing rice husk powder, calcium carbonate, recycled waste, processing aids, and PVC resin as a bonding agent) under Chapter 44 of the GST tariff. The authority found the application unmaintainable for several reasons: the submission appeared to be an exact reproduction of a previous ruling (M/s. Papaka Herbs & Spices Private Ltd.), the submitted test report from a NABL-accredited laboratory contained parameters not covered under NABL accreditation, the report lacked reference to BIS standards, and the applicant failed to provide supporting documentation such as brochures, purchase invoices for inputs, or sales invoices.
The AAR dismissed an application seeking classification of rice husk board (containing rice husk powder, calcium carbonate, recycled waste, processing aids, and PVC resin as a bonding agent) under Chapter 44 of the GST tariff. The authority found the application unmaintainable for several reasons: the submission appeared to be an exact reproduction of a previous ruling (M/s. Papaka Herbs & Spices Private Ltd.), the submitted test report from a NABL-accredited laboratory contained parameters not covered under NABL accreditation, the report lacked reference to BIS standards, and the applicant failed to provide supporting documentation such as brochures, purchase invoices for inputs, or sales invoices.
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