Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Classification of imported Automatic Data Processing Machines (ADP) - Desktop Computer - to be classified under Tariff Item 8471 50 00 or under Tariff Item 8471 30 10? - Whether mere factum of weighing less than 10 kilograms would be sufficient to classify the Concerned Goods as ‘portable’ or not? - he Concerned Goods are not portable for the reasons that Firstly, the diagonal dimension of the Concerned Goods being minimum of the length of 18.5 inches and the same needs to be transported along with the power cable as well as the applicable stand in most cases if it is to be mounted and; secondly there being no protective case designed by the markets for daily transport for these Concerned Goods. - It is directed that valuation of the Concerned Goods for levy of the duty be determined under the initially declared - SC
Classification of imported Automatic Data Processing Machines (ADP) - Desktop Computer - to be classified under Tariff Item 8471 50 00 or under Tariff Item 8471 30 10? - Whether mere factum of weighing less than 10 kilograms would be sufficient to classify the Concerned Goods as ‘portable’ or not? - he Concerned Goods are not portable for the reasons that Firstly, the diagonal dimension of the Concerned Goods being minimum of the length of 18.5 inches and the same needs to be transported along with the power cable as well as the applicable stand in most cases if it is to be mounted and; secondly there being no protective case designed by the markets for daily transport for these Concerned Goods. - It is directed that valuation of the Concerned Goods for levy of the duty be determined under the initially declared - SC
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