Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
ICT@ Schools services were treated as one naturally bundled composite supply, with infrastructure, software, maintenance, teacher training and student instruction forming an integrated education service under the BOOT model. Applying the predominant nature test, the Tribunal held that the ICT platform was only the medium for delivering curriculum-based computer education in schools, so the services fell within the education exemption under the negative list up to 13.05.2016 and continued to be exempt under the amended Mega Exemption Notification thereafter. Because the activities were not taxable during the disputed period, the valuation and abatement objections were academic, and the Revenue's challenge was held not maintainable.
ICT@ Schools services were treated as one naturally bundled composite supply, with infrastructure, software, maintenance, teacher training and student instruction forming an integrated education service under the BOOT model. Applying the predominant nature test, the Tribunal held that the ICT platform was only the medium for delivering curriculum-based computer education in schools, so the services fell within the education exemption under the negative list up to 13.05.2016 and continued to be exempt under the amended Mega Exemption Notification thereafter. Because the activities were not taxable during the disputed period, the valuation and abatement objections were academic, and the Revenue's challenge was held not maintainable.
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