Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Exemption from duty of customs - import of Lithium Ion Cell (Captive Consumption - For LED) - Emergency LED Light is fundamentally a type of LED light, albeit a value-added one. Further, Emergency LED light cannot be excluded from scope of entry referring to LED Light for want of anything specific anywhere in the law providing that LED Emergency Light is distinct from LED light. Further, Li-Ion cells are integral part of LED Emergency Light. when specifically designed for use therein. - Benefit of exemption allowed - AAR
Exemption from duty of customs - import of Lithium Ion Cell (Captive Consumption - For LED) - Emergency LED Light is fundamentally a type of LED light, albeit a value-added one. Further, Emergency LED light cannot be excluded from scope of entry referring to LED Light for want of anything specific anywhere in the law providing that LED Emergency Light is distinct from LED light. Further, Li-Ion cells are integral part of LED Emergency Light. when specifically designed for use therein. - Benefit of exemption allowed - AAR
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