Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes...
Tariff classification of nuts, bolts, washers, hand tools and allied goods for duty drawback had been conclusively resolved under Chapter Headings 7318, 8205 and 3926, rather than Heading 7308. Earlier decisions had settled the classification controversy and quashed comparable misclassification notices, leaving no issue open for reconsideration. The High Court consequently quashed the show cause notice alleging misclassification and allowed the writ petition.
Tariff classification of nuts, bolts, washers, hand tools and allied goods for duty drawback had been conclusively resolved under Chapter Headings 7318, 8205 and 3926, rather than Heading 7308. Earlier decisions had settled the classification controversy and quashed comparable misclassification notices, leaving no issue open for reconsideration. The High Court consequently quashed the show cause notice alleging misclassification and allowed the writ petition.
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