Constitutional personal-liberty safeguards limit PMLA twin bail conditions where completed investigations lead to prolonged incarceration before trial...
Automated airline software subscriptions without human intervention fail technical-services characterisation and do not make available underlying tech...
Business support recruitment and training receipts qualify for presumptive business taxation, not professional taxation under technical consultancy ru...
Treaty exemption for foreign permanent-establishment management fees prevailed, while dividend expense disallowance remained limited to an accepted al...
Centralised assessment transfers: participation after requesting centralisation can bar technical jurisdictional challenges, while assessment disputes...
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Motherboards imported without processors and RAM for assembly into an industrial computing platform are classified as parts of automatic data processing machines under Tariff Item 8473 30 20. Model-specific chassis designed solely or principally to house that platform's components are likewise classified as machine parts under Tariff Item 8473 30 99. AC-to-DC power supply units perform rectification and are independently classifiable as static converters under Tariff Item 8504 40 29, rather than as machine parts, because of their specific coverage in Chapter 85. Static converters designed for an automatic data processing machine may receive the applicable customs-duty exemption, subject to notification conditions, BIS certification, and import verification.
Motherboards imported without processors and RAM for assembly into an industrial computing platform are classified as parts of automatic data processing machines under Tariff Item 8473 30 20. Model-specific chassis designed solely or principally to house that platform's components are likewise classified as machine parts under Tariff Item 8473 30 99. AC-to-DC power supply units perform rectification and are independently classifiable as static converters under Tariff Item 8504 40 29, rather than as machine parts, because of their specific coverage in Chapter 85. Static converters designed for an automatic data processing machine may receive the applicable customs-duty exemption, subject to notification conditions, BIS certification, and import verification.
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