Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Chartered Engineer certified Injection Stretch Blow Moulding Machine (ISBMM) (84773000) differs from Injection Moulding Machine (84771000). ISBMM has simultaneous stretching and blow moulding feature absent in IMM, producing IV fluid bottles with hangers. As composite machine producing blow moulded hollow bottles for IV fluids, ISBMM's sole function is blow moulding, classified under 84773000. Impugned order set aside, appeal allowed by Appellate Tribunal.
Chartered Engineer certified Injection Stretch Blow Moulding Machine (ISBMM) (84773000) differs from Injection Moulding Machine (84771000). ISBMM has simultaneous stretching and blow moulding feature absent in IMM, producing IV fluid bottles with hangers. As composite machine producing blow moulded hollow bottles for IV fluids, ISBMM's sole function is blow moulding, classified under 84773000. Impugned order set aside, appeal allowed by Appellate Tribunal.
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