Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
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Indoor and outdoor units of a VRF air-conditioning system were treated as parts of air conditioners, not complete split system air conditioners, because the imported goods lacked other essential components needed for installation and operation. Purchase orders showed VRF-based models, and the tribunal held that omission of VRF reference in the invoice or import under a single invoice did not change the character of the goods. Following prior precedent, the goods were classified under CTH 8415 9000, and the denial of notification benefit based on a different classification was not sustained.
Indoor and outdoor units of a VRF air-conditioning system were treated as parts of air conditioners, not complete split system air conditioners, because the imported goods lacked other essential components needed for installation and operation. Purchase orders showed VRF-based models, and the tribunal held that omission of VRF reference in the invoice or import under a single invoice did not change the character of the goods. Following prior precedent, the goods were classified under CTH 8415 9000, and the denial of notification benefit based on a different classification was not sustained.
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