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...
Classification of imported goods - plastic trigger sprayer for plastic bottles lotion pump for plastic bottle and fine mist sprayer for plastic bottles - What were imported were mounts which could be fixed on any bottle. There is a very specific heading for such goods ‘9616 10 10 --- Scent sprays and similar toilet sprays - The fact that the mounts were used on bottles of toilet sprays in Reckitt and Coleman and in this case they are used for sanitizers makes no difference. - AT
Classification of imported goods - plastic trigger sprayer for plastic bottles lotion pump for plastic bottle and fine mist sprayer for plastic bottles - What were imported were mounts which could be fixed on any bottle. There is a very specific heading for such goods ‘9616 10 10 --- Scent sprays and similar toilet sprays - The fact that the mounts were used on bottles of toilet sprays in Reckitt and Coleman and in this case they are used for sanitizers makes no difference. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
