Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Classification of imported goods - different categories of "IP Phones" such as (i) IP Audio Phones (ii) IP Audio Conference Phones (iii) Wireless IP Phones (iv) IP Video Phones - Applying the General Rules for the Interpretation of the Customs Tariff, the Tribunal preferred the specific classification claimed by the appellants over the more general classification used by the customs department, in line with legal precedents that favor more specific descriptions when classifying goods. - The tribunal observed that the principal function of the IP Phones is telephony, as they are used for the transmission of speech or audio signals, which aligns them more closely with the classification attracting 'NIL' BCD.
Classification of imported goods - different categories of "IP Phones" such as (i) IP Audio Phones (ii) IP Audio Conference Phones (iii) Wireless IP Phones (iv) IP Video Phones - Applying the General Rules for the Interpretation of the Customs Tariff, the Tribunal preferred the specific classification claimed by the appellants over the more general classification used by the customs department, in line with legal precedents that favor more specific descriptions when classifying goods. - The tribunal observed that the principal function of the IP Phones is telephony, as they are used for the transmission of speech or audio signals, which aligns them more closely with the classification attracting 'NIL' BCD.
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