Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
Priority of set-off: brought forward business losses must be adjusted before unabsorbed depreciation; procedural safeguards required for invoking rest...
Whether the goods are classifiable as dried raisins and thereby eligible for notification exemption: applying GRI 1 and Chapter/Heading notes, the Authority finds that goods described as dark seedless raisins retain the essential character of dried grapes and fall within Customs Tariff subheading 08062010 (raisins); outcome - classifiable under CTI 08062010. Eligibility for exemption under Sr. No. 28, Notification No. 45/2025 depends on botanical origin: raisins must be Vitis vinifera (Black Corinth/seedless). Outcome - if importer proves origin via PQ/FSSAI certification and product verification at port, the goods qualify for the specified exemption; otherwise, exemption denied. - AAR
Whether the goods are classifiable as dried raisins and thereby eligible for notification exemption: applying GRI 1 and Chapter/Heading notes, the Authority finds that goods described as dark seedless raisins retain the essential character of dried grapes and fall within Customs Tariff subheading 08062010 (raisins); outcome - classifiable under CTI 08062010. Eligibility for exemption under Sr. No. 28, Notification No. 45/2025 depends on botanical origin: raisins must be Vitis vinifera (Black Corinth/seedless). Outcome - if importer proves origin via PQ/FSSAI certification and product verification at port, the goods qualify for the specified exemption; otherwise, exemption denied. - AAR
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