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...
Direct appeals to the Tribunal against an Assessing Officer's rectification order under section 154 are not maintainable where the statutory appeal to the Commissioner (Appeals) has not first been filed. The prescribed appellate sequence requires the aggrieved taxpayer to pursue the first appellate remedy before approaching the Tribunal. An erroneous reference in Form No. 36 to a Commissioner (Appeals) order does not convert the proceeding into a valid appeal against that order.
Direct appeals to the Tribunal against an Assessing Officer's rectification order under section 154 are not maintainable where the statutory appeal to the Commissioner (Appeals) has not first been filed. The prescribed appellate sequence requires the aggrieved taxpayer to pursue the first appellate remedy before approaching the Tribunal. An erroneous reference in Form No. 36 to a Commissioner (Appeals) order does not convert the proceeding into a valid appeal against that order.
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TaxTMI 
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