Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
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AAAR affirmed that the product is classifiable under tariff item 38089340 as a plant growth regulator and attracts integrated tax at 18% (9% CGST + 9% SGST) under the referenced notification. The authority held that the appellant bears the onus of full disclosure in an advance ruling application and cannot rely on proprietary nondisclosure by its supplier to avoid that duty; alleged non-party status to prior disputes was immaterial, and submitted laboratory certificates undermined that claim. Challenges that the product is a fertilizer or a vegetable-origin enzyme were rejected for lack of probative evidence. The appellant's appeal is dismissed.
AAAR affirmed that the product is classifiable under tariff item 38089340 as a plant growth regulator and attracts integrated tax at 18% (9% CGST + 9% SGST) under the referenced notification. The authority held that the appellant bears the onus of full disclosure in an advance ruling application and cannot rely on proprietary nondisclosure by its supplier to avoid that duty; alleged non-party status to prior disputes was immaterial, and submitted laboratory certificates undermined that claim. Challenges that the product is a fertilizer or a vegetable-origin enzyme were rejected for lack of probative evidence. The appellant's appeal is dismissed.
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