Road restoration charges constitute taxable services when requested for commercial pipeline activity, requiring reverse-charge GST from the business r...
Interest on delayed release of requisitioned cash includes statutory pre-assessment interest and restitutionary compensation for unlawful post-assessm...
Incomplete inventory records justify rejecting accounts, while profit estimation requires relevant comparable material and interest falls under other ...
Transfer-pricing comparability requires functional alignment; delayed associated-enterprise receivables need separate LIBOR-based benchmarking, while ...
Extended reassessment limitation in search cases requires asset-linked escaped income, invalidating additions based only on unexplained money or expen...
Enhanced tolerance band under section 43CA applies retrospectively, deleting qualifying deemed-sale additions while disputed stamp valuation requires ...
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Defence end-use customs exemption applies on a functional, end-use basis to missile-warning-system components with a demonstrable nexus to military aircraft; tariff classification is not determinative. The specified imaging lens, sensor front-end and coupling unit qualify in principle as aircraft sub-assemblies and, alternatively, accessories because they are engineered exclusively for a missile-warning system fitted in military helicopters; specified weapon exclusions do not apply. Private defence suppliers may use the exemption, but Condition 17 requires a prescribed Ministry of Defence certificate issued by an officer not below Joint Secretary rank at import. An Indian Air Force end-use certificate alone is insufficient. Each consignment remains subject to mandatory certification and Customs verification.
Defence end-use customs exemption applies on a functional, end-use basis to missile-warning-system components with a demonstrable nexus to military aircraft; tariff classification is not determinative. The specified imaging lens, sensor front-end and coupling unit qualify in principle as aircraft sub-assemblies and, alternatively, accessories because they are engineered exclusively for a missile-warning system fitted in military helicopters; specified weapon exclusions do not apply. Private defence suppliers may use the exemption, but Condition 17 requires a prescribed Ministry of Defence certificate issued by an officer not below Joint Secretary rank at import. An Indian Air Force end-use certificate alone is insufficient. Each consignment remains subject to mandatory certification and Customs verification.
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