Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Whether the goods are classifiable as vegetable extracts (Chapter 13) or as medicaments (Chapter 30): applying HSN Explanatory Notes and Chapter Note 3 to Chapter 30, crude or single plant extracts remain within Heading 1302 unless compounded with other active ingredients or presented as medicaments; the goods are supplied in bulk powdered form, not in measured retail doses, and inert excipients merely facilitate powdering without altering therapeutic character. Held that the product is a simple vegetable extract classifiable under Heading 1302, subheading 130219 - Tariff Item 13021919. - AAR
Whether the goods are classifiable as vegetable extracts (Chapter 13) or as medicaments (Chapter 30): applying HSN Explanatory Notes and Chapter Note 3 to Chapter 30, crude or single plant extracts remain within Heading 1302 unless compounded with other active ingredients or presented as medicaments; the goods are supplied in bulk powdered form, not in measured retail doses, and inert excipients merely facilitate powdering without altering therapeutic character. Held that the product is a simple vegetable extract classifiable under Heading 1302, subheading 130219 - Tariff Item 13021919. - AAR
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