Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
AAR held that supplies of frozen poultry (CTH 0207) sold to institutional or industrial consumers bearing the declaration "not for retail sale," whether procured directly from the manufacturer, an importer, or a wholesale dealer, constitute supplies for consumption by qualifying institutions and, where supported by a verifiable documentary trail and exclusive non-resale use, fall outside the GST concept of "pre-packaged and labelled" goods and thus qualify for the notified exemption. The ruling is strictly conditional: failure to comply with the statutory declaration, documentary evidence, or diversion to non-institutional/retail use means the goods retain the character of pre-packaged labeled frozen meat and attract GST at 5% under the relevant rate notification.
AAR held that supplies of frozen poultry (CTH 0207) sold to institutional or industrial consumers bearing the declaration "not for retail sale," whether procured directly from the manufacturer, an importer, or a wholesale dealer, constitute supplies for consumption by qualifying institutions and, where supported by a verifiable documentary trail and exclusive non-resale use, fall outside the GST concept of "pre-packaged and labelled" goods and thus qualify for the notified exemption. The ruling is strictly conditional: failure to comply with the statutory declaration, documentary evidence, or diversion to non-institutional/retail use means the goods retain the character of pre-packaged labeled frozen meat and attract GST at 5% under the relevant rate notification.
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