Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Classification of imported goods - Sensor Bag Assembly - The Tribunal found that the goods are not classifiable under CTI 87089500, as the HSN Explanatory Notes, which are a strong persuasive guide, exclude remote sensors or electronic controllers from this heading. - The Tribunal held that the burden of proving the correct classification is on the Department, which it failed to discharge.- AT
Classification of imported goods - Sensor Bag Assembly - The Tribunal found that the goods are not classifiable under CTI 87089500, as the HSN Explanatory Notes, which are a strong persuasive guide, exclude remote sensors or electronic controllers from this heading. - The Tribunal held that the burden of proving the correct classification is on the Department, which it failed to discharge.- AT
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