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    August 6, 2026   Case Laws Income Tax
    High Court tax appeal classification requires Black Money Act appeals against Tribunal orders to be registered as Tax Appeals.
    August 6, 2026   Case Laws Income Tax
    Corroboration of seized loose sheets is essential; unsupported fee additions and extrapolations cannot survive factual scrutiny.
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      Customs

      Classification - import of hardware with embedded software - the...

      Imported Hardware with Embedded Software: Classification Confirms Inseparable Value Impacting Customs and Tax Considerations.

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      CustomsMay 10, 2017Case LawsAT
      Classification - import of hardware with embedded software - the software has merged and formed part of the essential constituent of software for which reason, the identity of the software is lost and the hardware and software values will be inseparable - demand confirmed - AT
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