Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
Classification of imported goods - import of insulated boxes designed for carrying vaccines and blood - The Tribunal agreed with the Respondents (Importer), noting that the goods are specifically designed for medical use and supplied to actual users. The Tribunal dismissed the Revenue's appeal, upholding the Commissioner's classification of the goods under Heading 9018 as medical equipment.
Classification of imported goods - import of insulated boxes designed for carrying vaccines and blood - The Tribunal agreed with the Respondents (Importer), noting that the goods are specifically designed for medical use and supplied to actual users. The Tribunal dismissed the Revenue's appeal, upholding the Commissioner's classification of the goods under Heading 9018 as medical equipment.
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