Penny-stock additions require transaction-specific evidence; general investigation material alone cannot establish undisclosed income or accommodation...
Transfer pricing comparability prioritises reliable external CUPs and foreign-currency LIBOR benchmarks for exports, borrowings and delayed receivable...
Section 153C satisfaction and seized electronic records sustained unexplained-investment addition, subject to proportionate ownership-share verificati...
Imported poultry feed premix products containing vitamins, pro-vitamins, amino acids, stabilisers and carriers were examined under GIR 1 by reference to the Chapter Notes and HSN Explanatory Notes. The Authority found that Heading 2936 covers vitamins of general use, including products with additions only for preservation or transport, whereas premixes with active substances and carriers designed for homogeneous dispersion in animal feed fall under Heading 2309. On their composition, manufacture and specific use for poultry growth stages, the products were treated as compound animal feed preparations rather than vitamins of general use and were excluded from Heading 2936. The products were classified under CTI 2309 90 90.
Imported poultry feed premix products containing vitamins, pro-vitamins, amino acids, stabilisers and carriers were examined under GIR 1 by reference to the Chapter Notes and HSN Explanatory Notes. The Authority found that Heading 2936 covers vitamins of general use, including products with additions only for preservation or transport, whereas premixes with active substances and carriers designed for homogeneous dispersion in animal feed fall under Heading 2309. On their composition, manufacture and specific use for poultry growth stages, the products were treated as compound animal feed preparations rather than vitamins of general use and were excluded from Heading 2936. The products were classified under CTI 2309 90 90.
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