Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Aluminium formwork structures used as shutters and supports for concrete during construction are described as aluminium structures classifiable under CTH 76109010, rather than moulds under CTH 84806000. The HSN Explanatory Notes to heading 7610 extend to aluminium structures the treatment given to scaffolding, shuttering, propping and pit-propping equipment under heading 7308. Custom-designed aluminium plates and accessories do not create independent concrete articles as end products; their function is to support concrete at the construction site. Their removability and reuse do not by themselves make them moulds, and the Chapter 84 exclusion applies only where goods are in fact moulds.
Aluminium formwork structures used as shutters and supports for concrete during construction are described as aluminium structures classifiable under CTH 76109010, rather than moulds under CTH 84806000. The HSN Explanatory Notes to heading 7610 extend to aluminium structures the treatment given to scaffolding, shuttering, propping and pit-propping equipment under heading 7308. Custom-designed aluminium plates and accessories do not create independent concrete articles as end products; their function is to support concrete at the construction site. Their removability and reuse do not by themselves make them moulds, and the Chapter 84 exclusion applies only where goods are in fact moulds.
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