Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
Classification of imported goods - air-conditioners - the six-digit and eight-digit level are to be ascertained with reference to the descriptions. The deemed erasure of any other heading thereafter precludes comparison with any tariff item that is not within the determined sub-heading. Hence, the rival entries must lie within the same group. - The impugned goods are not ‘window’ type but they are all of the ‘split’ type with an external condenser unit and an indoor evaporator unit. - The applicability of sub-heading no. 841581, 841582 and 841583 to the impugned goods lacks substance. - AT
Classification of imported goods - air-conditioners - the six-digit and eight-digit level are to be ascertained with reference to the descriptions. The deemed erasure of any other heading thereafter precludes comparison with any tariff item that is not within the determined sub-heading. Hence, the rival entries must lie within the same group. - The impugned goods are not ‘window’ type but they are all of the ‘split’ type with an external condenser unit and an indoor evaporator unit. - The applicability of sub-heading no. 841581, 841582 and 841583 to the impugned goods lacks substance. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
