Addition under section 69A on account of actual cash arranged/paid by assessee to HKA was available with the assessee was not justified as “ownership” of money had not been recorded in the books of account and AO had made only presumption that the said cash was ‘available with the assessee’ without bringing on record any material in support thereof.
Explore the GST ruling for Dhamra LNG Terminal Private Limited on re-gasification services. Learn about classification, applicable rates, and implications for GST.
Explore the GST ruling for National Aluminium Company Ltd. on Compensation Cess for unutilized ITC on coal purchases. Learn about the implications and next steps.
CAAR ruled that Supro Nuggets 570 G IP- Soy Protein Nuggets derived from plant source and containing relatively high protein levels, Classifiable under HSN Code 35040091
Explore detailed analysis of classification of MEMS Microphones in order issued by Customs Authority of Advance Ruling, Delhi. Learn about application, technical features and legal considerations.
Read the full text of the customs ruling by CAAR Delhi on Blue Star Limited’s application for ODU Controller PCB classification under the Customs Tariff Act. Explore the detailed analysis and conclusion.
Explore the detailed analysis of Supertron Electronics Pvt. Ltd.’s Customs Ruling case on the classification of Interactive Flat Panels under HSN code 84714190.
CAAR ruled that rule that YubiKey manufactured by Yubico AB, is classifiable under HS Code 8471 8000 of First Schedule to Customs Tariff Act, 1975
Explore the detailed order of Customs Authority for Advance Rulings (CAAR) on United Spirits Limited’s proposed import pattern modification, including loading, unloading, and handling charges.
Balloons imported for filling water and for use during Holi celebrations, merit classification under subheading 9503 0099 of First Schedule to Customs Tariff Act, 1975.