Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes...
Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
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AAR ruled that the Exhaust After-Treatment System (ATS) is classifiable under tariff heading 8708 for motor vehicle parts. The system is specifically designed for particular motor vehicles, cannot function independently, and is manufactured per original equipment manufacturers' specifications. The ATS is tailor-made to fit precisely within a vehicle's exhaust system, meeting Bharat Stage VI emission standards. Being integral to vehicle functionality and unable to operate as a standalone filtering apparatus, the system qualifies as a motor vehicle component rather than independent machinery, thus warranting classification under the automotive parts tariff heading.
AAR ruled that the Exhaust After-Treatment System (ATS) is classifiable under tariff heading 8708 for motor vehicle parts. The system is specifically designed for particular motor vehicles, cannot function independently, and is manufactured per original equipment manufacturers' specifications. The ATS is tailor-made to fit precisely within a vehicle's exhaust system, meeting Bharat Stage VI emission standards. Being integral to vehicle functionality and unable to operate as a standalone filtering apparatus, the system qualifies as a motor vehicle component rather than independent machinery, thus warranting classification under the automotive parts tariff heading.
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