Infrastructure-development deduction remains available to EPC contractors when substantive statutory conditions outweigh contractor labels in agreemen...
Explained Investment Sources: documented gifts and traceable salary savings supported deletion of additions for property and mutual-fund SIP investmen...
Internal comparable pricing supports arm's-length interest on compulsorily convertible debentures, preventing their recharacterisation as equity for t...
Nominee director protection shields independent financial-institution appointees from criminal liability where they lack involvement in deposit defaul...
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Demand Duty - Mis-declaring imported goods ‘Brush Cutters’ as ‘Power Weeders’ - The Tribunal found the goods to be 'Brush Cutters' not 'Power Weeders' based on examination and supporting documentation. They were classified under CTH 8467 as tools for working in the hand with a self-contained motor, distinguishing them from machinery meant for soil preparation or cultivation under CTH 8432/8433. The appellants were not entitled to the claimed exemptions under Notification No.12/2012 because those exemptions applied specifically to machinery designed for agricultural use, which did not include 'Brush Cutters'.
Demand Duty - Mis-declaring imported goods ‘Brush Cutters’ as ‘Power Weeders’ - The Tribunal found the goods to be 'Brush Cutters' not 'Power Weeders' based on examination and supporting documentation. They were classified under CTH 8467 as tools for working in the hand with a self-contained motor, distinguishing them from machinery meant for soil preparation or cultivation under CTH 8432/8433. The appellants were not entitled to the claimed exemptions under Notification No.12/2012 because those exemptions applied specifically to machinery designed for agricultural use, which did not include 'Brush Cutters'.
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