Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Classification of an imported micronutrient preparation was in issue, specifically whether its small phosphorus content gave it the essential character of a fertilizer under CTH 3105. Applying GRI essential-character principles, Chapter 31 notes/explanatory notes, and the CBIC circular, the authority held that the product was a mixture of magnesium, zinc and boron with only minor phosphorus, and the micronutrients-not phosphorus-imparted its essential character. As a micronutrient preparation applied to foliage/soil to aid plant growth, containing fertilizing elements only in small amounts and not as essential constituents, it was excluded from Chapter 31 and classified as "chemical products n.e.s." under CTI 3824 99 90. - AAR
Classification of an imported micronutrient preparation was in issue, specifically whether its small phosphorus content gave it the essential character of a fertilizer under CTH 3105. Applying GRI essential-character principles, Chapter 31 notes/explanatory notes, and the CBIC circular, the authority held that the product was a mixture of magnesium, zinc and boron with only minor phosphorus, and the micronutrients-not phosphorus-imparted its essential character. As a micronutrient preparation applied to foliage/soil to aid plant growth, containing fertilizing elements only in small amounts and not as essential constituents, it was excluded from Chapter 31 and classified as "chemical products n.e.s." under CTI 3824 99 90. - AAR
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