Home Highlights June 2014 Year 2014 This

You may also like:

1. Coin blanks of copper alloys/strips of copper/coils of zinc & nickel to be classified under CETH 74094000 as copper plates, sheets and strips exceeding 0.15mm thickness...

2. As per the provisions of para 6.8 (a) of the Foreign Trade Policy, the DTA clearances of Copper Alloys Coin Blanks and Copper Zinc Nickel Strips can be made upto 90% of...

3. Income Tax: Limit of remuneration to working partners in partnership firms allowed as deduction increased - on first Rs 6,00,000 of book profit or loss, Rs 3,00,000 or...

4. Classification - non mention of copper alloys or Brass in CETH 74.06 does not mean that it will not contain copper alloys in its ambit - Section note-6 to Section-XV of...

5. Classification of imported goods - seamless tubes and pipes - the goods qualify as nickel alloy in terms of Section note 5 of Section XV read with sub- heading note 1...

6. Classification of services - services of Electroplating surface coating and Electroless nickel plating provided by the applicant - The services of Electroplating surface...

7. Classification of butter flavouring - classified under CTH 3302 10 90 or CTH 2106 90 60? - the ingredients i.e. butter fat is not a plant origin. Therefore, in our...

8. Impact of Section 60(6) of the IBC - Exclusion of moratorium period for initiation of proceedings of suit - Interpreting the statute in the manner which the appellant...

9. Rule 6(A) requires filing separate appeals for each order-in-original. In a case involving multiple Bills of Entry, if a common order-in-appeal disposed of appeals...

10. Classification of imported goods - Drones - Tello drones with or without camera would merit classification under heading 9503 of the first schedule to the Customs Tariff...

11. Benefit of DTAA - Article 13(6) can be pressed into service only in the case when the existence of PE of non-resident is not in dispute. In this case the assessee has...

12. Classification of goods proposed to be imported - Optoma Creative Touch 5-series Interactive Flat Panel (IFP) - While the applicant argues for classification as an ADP...

13. Classification of import goods - omega-6 fatty acid product, namely Lutalin - The Lutalin is classifiable under Heading 2309 and more specifically, under sub-heading...

14. Income accrued in India - receipts of the assessee from sale of software - In view of Section 90(2) of the Income Tax Act, the assessee opts for Double Taxation...

15. Register of significant beneficial owners in a company - Section 90 of the Companies Act, 2013, as substituted, came into force w.e.f. 13.6.2018