Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
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AAR holds that non-edible castor oil is classifiable under Chapter 15 and, by application of schedule I serial no. 90, attracts IGST at 5%. The Authority, applying HSN explanatory notes, excludes the product from the animal/vegetable fat mixtures provision of the HSN 1518 entry and treats it as a vegetable fat/oil fraction within serial no. 90. Questions on entitlement to refund of accumulated input tax credit arising from an inverted duty structure, and on the permissible utilization of such accumulated credit, are not adjudicated because they fall outside the matters enumerated in subsection 97(2) and therefore are not addressed in this ruling.
AAR holds that non-edible castor oil is classifiable under Chapter 15 and, by application of schedule I serial no. 90, attracts IGST at 5%. The Authority, applying HSN explanatory notes, excludes the product from the animal/vegetable fat mixtures provision of the HSN 1518 entry and treats it as a vegetable fat/oil fraction within serial no. 90. Questions on entitlement to refund of accumulated input tax credit arising from an inverted duty structure, and on the permissible utilization of such accumulated credit, are not adjudicated because they fall outside the matters enumerated in subsection 97(2) and therefore are not addressed in this ruling.
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