Donor-directed corpus contributions retain capital character despite exemption claims under section 10(23C)(vi), preventing their treatment as taxable...
Enhanced tax-audit threshold applies where banking records establish compliant non-cash receipts and payments, eliminating penalty exposure for audit ...
Transfer pricing consistency protects identical non-interest-bearing debenture terms from a later notional-interest adjustment without valid statutory...
Rectification of debatable deduction claims cannot reverse scrutiny-approved co-operative society interest income deductions as apparent record errors...
Cash-method accounting bars presumptive interest taxation, while unsupported securities and share-trading additions require reliable material and veri...
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Washing, removal of waste and sizing of imported manganese ore were treated as processes that converted run-of-mine ore into manganese concentrates. The Tribunal, following its earlier ruling, held that where such processing changes ore into concentrate under the chapter note and HSN explanation, the concentrate becomes distinct from ore in law. An exemption confined to manganese ores could not be extended to concentrates, so the claimed CVD exemption was not available. The imported goods were therefore correctly classified as manganese concentrates, and denial of the notification benefit was upheld.
Washing, removal of waste and sizing of imported manganese ore were treated as processes that converted run-of-mine ore into manganese concentrates. The Tribunal, following its earlier ruling, held that where such processing changes ore into concentrate under the chapter note and HSN explanation, the concentrate becomes distinct from ore in law. An exemption confined to manganese ores could not be extended to concentrates, so the claimed CVD exemption was not available. The imported goods were therefore correctly classified as manganese concentrates, and denial of the notification benefit was upheld.
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