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...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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Classification of imported goods - Scodix S 75 Digital Inkjet Printer - large format printers which satisfy the conditions of connectability as given in HSN Explanatory Notes are to be classified under tariff heading 84433250 as “Inkjet Printers”. So the conclusion arrived by the authorities below that the goods are not Digital Inkjet Printers or that the goods are not capable of being connected to ADP or net work and therefore is not classifiable under 84433250 is against the clarification given by the Board. - AT
Classification of imported goods - Scodix S 75 Digital Inkjet Printer - large format printers which satisfy the conditions of connectability as given in HSN Explanatory Notes are to be classified under tariff heading 84433250 as “Inkjet Printers”. So the conclusion arrived by the authorities below that the goods are not Digital Inkjet Printers or that the goods are not capable of being connected to ADP or net work and therefore is not classifiable under 84433250 is against the clarification given by the Board. - AT
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