Constitutional personal-liberty safeguards limit PMLA twin bail conditions where completed investigations lead to prolonged incarceration before trial...
Automated airline software subscriptions without human intervention fail technical-services characterisation and do not make available underlying tech...
Business support recruitment and training receipts qualify for presumptive business taxation, not professional taxation under technical consultancy ru...
Treaty exemption for foreign permanent-establishment management fees prevailed, while dividend expense disallowance remained limited to an accepted al...
Centralised assessment transfers: participation after requesting centralisation can bar technical jurisdictional challenges, while assessment disputes...
Advance-ruling jurisdiction under section 97(2) does not extend to eligibility for refund of unutilised input tax credit arising from an inverted duty structure; that question is therefore not admissible. Heading 4504 covers agglomerated cork with or without a binding substance, without limits on the binder's quantity or nature. Cork sheets formed from agglomerated cork granules held together by a polymer system, rather than cork used merely as a rubber filler, fall under tariff item 4504 10 10 and qualify for the concessional GST entry. The bar applies only where the same question is pending or decided in proceedings concerning the applicant; absent such proceedings, classification and rate questions remain admissible.
Advance-ruling jurisdiction under section 97(2) does not extend to eligibility for refund of unutilised input tax credit arising from an inverted duty structure; that question is therefore not admissible. Heading 4504 covers agglomerated cork with or without a binding substance, without limits on the binder's quantity or nature. Cork sheets formed from agglomerated cork granules held together by a polymer system, rather than cork used merely as a rubber filler, fall under tariff item 4504 10 10 and qualify for the concessional GST entry. The bar applies only where the same question is pending or decided in proceedings concerning the applicant; absent such proceedings, classification and rate questions remain admissible.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
