Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
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 
of 4916 
