Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
Tariff classification of Digital Axle Counters affirmed as electro-mechanical railway signalling equipment, eliminating duty, confiscation and penalty...
Declarations under section 194C(6) need not follow the CBDT circular format, but must contain essential freight-charge and goods-carriage registration particulars to establish eligibility for non-deduction of tax on payments to small transport operators. Declarations cannot be rejected solely for format non-compliance or lack of independent verification, although identified discrepancies or omissions must be put to the payer; the ITAT remanded the matter because transporter-specific deficiencies were not identified. Physical Form 26A certificates must also be examined under the first proviso to section 201(1) to determine whether payees included freight income in their returns and paid due tax. Assessee-in-default liability and the alternative Form 26A claim were remanded for fresh consideration.
Declarations under section 194C(6) need not follow the CBDT circular format, but must contain essential freight-charge and goods-carriage registration particulars to establish eligibility for non-deduction of tax on payments to small transport operators. Declarations cannot be rejected solely for format non-compliance or lack of independent verification, although identified discrepancies or omissions must be put to the payer; the ITAT remanded the matter because transporter-specific deficiencies were not identified. Physical Form 26A certificates must also be examined under the first proviso to section 201(1) to determine whether payees included freight income in their returns and paid due tax. Assessee-in-default liability and the alternative Form 26A claim were remanded for fresh consideration.
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