Trademark depreciation and section 14A adjustments: ITAT applies consistency, independent book-profit computation, and no disallowance without exempt ...
Rebuttable search presumptions and corroboration standards shaped deletion of unsubstantiated additions, while rental income and limited profit estima...
Classification of goods - Tipper Trucks/ Vehicles - In the present case we are concerned with the period after the insertion of the said chapter notes in the chapter 87 of the First Schedule to Central Excise Tariff Act, 1987 and as stated in the above circular the classification has to be determined as per the said chapter note and not by following the decisions as relied upon by the revenue while filing this appeal. Accordingly Commissioner has determined the classification of garbage compactors under chapter heading 8705 and found them to be eligible for benefit of exemption as special purpose vehicle under Notification No 6/2006-CE. - Revenue appeal dismissed - AT
Classification of goods - Tipper Trucks/ Vehicles - In the present case we are concerned with the period after the insertion of the said chapter notes in the chapter 87 of the First Schedule to Central Excise Tariff Act, 1987 and as stated in the above circular the classification has to be determined as per the said chapter note and not by following the decisions as relied upon by the revenue while filing this appeal. Accordingly Commissioner has determined the classification of garbage compactors under chapter heading 8705 and found them to be eligible for benefit of exemption as special purpose vehicle under Notification No 6/2006-CE. - Revenue appeal dismissed - AT
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