Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
Amendments define maximum rated speed for packing machines by a formula linking motor RPM, gear ratio and number of cups/funnels, and substitute illustrative abatement computation showing prorated cess relief for continuous non-operation with specified filing/adjustment dates. Rules create a designated Health Security se National Security Cess Fund: cess proceeds are first credited to the Consolidated Fund, transferred quarterly to the Fund after parliamentary appropriation, allocated by Budget Division in consultation with Department of Expenditure, with accounting procedures approved by PCAO and subject to CAG audit. Multiple HSNS forms and column headings are amended to reflect cups/funnels and capacity calculations.
Amendments define maximum rated speed for packing machines by a formula linking motor RPM, gear ratio and number of cups/funnels, and substitute illustrative abatement computation showing prorated cess relief for continuous non-operation with specified filing/adjustment dates. Rules create a designated Health Security se National Security Cess Fund: cess proceeds are first credited to the Consolidated Fund, transferred quarterly to the Fund after parliamentary appropriation, allocated by Budget Division in consultation with Department of Expenditure, with accounting procedures approved by PCAO and subject to CAG audit. Multiple HSNS forms and column headings are amended to reflect cups/funnels and capacity calculations.
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