Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Classification of imported goods - Gas chromatograph used for monitoring dissolved gas in Mineral Oil - classification depends on the principal function of the product - The Tribunal concluded that the Gas Chromatograph does not analyze combustible or burnt gases, but monitors gases in mineral oil. This function aligns with the specifications under CTSH 9027 20 00 for Chromatographs, rather than CTSH 9027 10 00 for Gas or Smoke Analysis Apparatus. - AT
Classification of imported goods - Gas chromatograph used for monitoring dissolved gas in Mineral Oil - classification depends on the principal function of the product - The Tribunal concluded that the Gas Chromatograph does not analyze combustible or burnt gases, but monitors gases in mineral oil. This function aligns with the specifications under CTSH 9027 20 00 for Chromatographs, rather than CTSH 9027 10 00 for Gas or Smoke Analysis Apparatus. - AT
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