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 - Computer Systems with modifications for enhancement of gaming - it is amply clear that such ‘video game consoles’ and ‘video game machines’ alone fall under the purview of HSN Explanatory Note (2), whether or not they satisfy the conditions of Note 5(A) to Chapter 84. - However, the impugned goods/Computer System Desktop are neither ‘video game consoles’ nor ‘video game machines’, but are an entirely different product - AT
Classification of imported goods - Computer Systems with modifications for enhancement of gaming - it is amply clear that such ‘video game consoles’ and ‘video game machines’ alone fall under the purview of HSN Explanatory Note (2), whether or not they satisfy the conditions of Note 5(A) to Chapter 84. - However, the impugned goods/Computer System Desktop are neither ‘video game consoles’ nor ‘video game machines’, but are an entirely different product - AT
Note: It is a system-generated summary and is for quick reference only.