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 - Parts of tricycle (E-Rickshaw) not in CKD conditions - The goods as imported by the Appellants together are not in complete nature and require a manufacturing process in order to obtain a fully finished vehicle. As per the definition of the vehicle, any imported components cannot be said to be fully functional unless they achieve the basic characteristic of the said appliance/instrument. - The goods are rightly classsifiable under CTH 87089900 - AT
Classification of imported goods - Parts of tricycle (E-Rickshaw) not in CKD conditions - The goods as imported by the Appellants together are not in complete nature and require a manufacturing process in order to obtain a fully finished vehicle. As per the definition of the vehicle, any imported components cannot be said to be fully functional unless they achieve the basic characteristic of the said appliance/instrument. - The goods are rightly classsifiable under CTH 87089900 - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
