Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
Imported nickel-chromium wire could not be reclassified where the dispute was already covered by the co-ordinate Bench decision in the appellant's own case. The Tribunal noted that the earlier ruling had examined the same goods with reference to the mill test certificate, chapter notes and sub-heading notes, and had rejected the Department's classification. As no factual distinction or change in law was shown, the reclassification was unsustainable. The impugned order was set aside, the appeal was allowed, and consequential benefits followed as per law.
Imported nickel-chromium wire could not be reclassified where the dispute was already covered by the co-ordinate Bench decision in the appellant's own case. The Tribunal noted that the earlier ruling had examined the same goods with reference to the mill test certificate, chapter notes and sub-heading notes, and had rejected the Department's classification. As no factual distinction or change in law was shown, the reclassification was unsustainable. The impugned order was set aside, the appeal was allowed, and consequential benefits followed as per law.
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