Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Classification of imported goods - tax rate on Multi-function Printers(MFD) - there is no distinction between old/used products and new products as far as MFDs, which find place in Entry namely Serial No.68 in Part-B of First Schedule read with Item 22(a) in the List of Information Technology Products - impugned order set aside - liable to tax @ 5%
Classification of imported goods - tax rate on Multi-function Printers(MFD) - there is no distinction between old/used products and new products as far as MFDs, which find place in Entry namely Serial No.68 in Part-B of First Schedule read with Item 22(a) in the List of Information Technology Products - impugned order set aside - liable to tax @ 5%
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