Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Classification of imported goods - FOF (Fibre Optic Ferrule) - Revenue wants to classify the item under Chapter 6914 because of its constitution as it is made up of ceramics (zirconia oxide); but because of the reason that the identity of the article is associated with its primary function, when it is essential part of fiber optic connector of 8536; the item is to be classified under Chapter Heading 85389000. - AT
Classification of imported goods - FOF (Fibre Optic Ferrule) - Revenue wants to classify the item under Chapter 6914 because of its constitution as it is made up of ceramics (zirconia oxide); but because of the reason that the identity of the article is associated with its primary function, when it is essential part of fiber optic connector of 8536; the item is to be classified under Chapter Heading 85389000. - AT
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