Power bank definition limits the customs-duty exclusion, preserving concessional treatment for stationary, grid-scale and industrial battery storage s...
Packing-material input credits support inverted-duty refunds for packaged tea, while rate-reduction and concessional-supply circulars remain inapplica...
Incorrect selection of an applicable clause or code in Form 10AB for charitable registration or approval, when bona fide and inadvertent, warrants an opportunity for rectification rather than rejection solely on that technical ground. Where provisional registration has been granted on the same application, the technical error should not prevent consideration on merits. Applications may be reconsidered after correction of the form and a proper hearing, ensuring that procedural defects do not defeat substantive eligibility.
Incorrect selection of an applicable clause or code in Form 10AB for charitable registration or approval, when bona fide and inadvertent, warrants an opportunity for rectification rather than rejection solely on that technical ground. Where provisional registration has been granted on the same application, the technical error should not prevent consideration on merits. Applications may be reconsidered after correction of the form and a proper hearing, ensuring that procedural defects do not defeat substantive eligibility.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
