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...
Hybrid/Pure Matrix Cards for PTN Equipment classifiable under CTH 8517 70 10 as 'parts' of goods and Small Form Factor Pluggable for PTN Equipment classifiable under CTH 8517 70 90. Subject goods cannot function independently without main equipment, become functional only when plugged into modular chassis. Not considered 'independent machine' under Heading 8517, satisfy twin tests of Vodafone Idea Limited for classification as 'parts'. Appeal allowed by CESTAT.
Hybrid/Pure Matrix Cards for PTN Equipment classifiable under CTH 8517 70 10 as 'parts' of goods and Small Form Factor Pluggable for PTN Equipment classifiable under CTH 8517 70 90. Subject goods cannot function independently without main equipment, become functional only when plugged into modular chassis. Not considered 'independent machine' under Heading 8517, satisfy twin tests of Vodafone Idea Limited for classification as 'parts'. Appeal allowed by CESTAT.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
