Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
Tariff classification of Digital Axle Counters affirmed as electro-mechanical railway signalling equipment, eliminating duty, confiscation and penalty...
Contribution to National H.V..D.C. Project - Deduction u/s 37(1) - Allowable revenue expenditure - It was not a voluntary contribution/donation but was given on specific directions of the Government of India - it was wholly, necessarily and exclusively for the purpose of business - Claim of deduction of expenditure cannot be denied.
Contribution to National H.V..D.C. Project - Deduction u/s 37(1) - Allowable revenue expenditure - It was not a voluntary contribution/donation but was given on specific directions of the Government of India - it was wholly, necessarily and exclusively for the purpose of business - Claim of deduction of expenditure cannot be denied.
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