Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without conc...
Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
Semen sex sorting services are classified as support services to animal husbandry and exempt from GST because the specialised laboratory processing of semen supplied by semen stations qualifies as job work and an intermediate production process in relation to rearing of animals; consequently the activity falls within Heading 9986 and benefits from the nil rate in Entry No. 24 to Notification No. 11/2017 CT(R). The prefatory rule favouring a specific description over a residual one means semen sorting cannot be classified under the general 'not elsewhere classified' entry (SAC 998399) when Heading 9986 specifically applies.
Semen sex sorting services are classified as support services to animal husbandry and exempt from GST because the specialised laboratory processing of semen supplied by semen stations qualifies as job work and an intermediate production process in relation to rearing of animals; consequently the activity falls within Heading 9986 and benefits from the nil rate in Entry No. 24 to Notification No. 11/2017 CT(R). The prefatory rule favouring a specific description over a residual one means semen sorting cannot be classified under the general 'not elsewhere classified' entry (SAC 998399) when Heading 9986 specifically applies.
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