Genuineness of investment evidence determines LTCG entitlement; non specific regulatory reports cannot displace transaction specific documentary proof...
Page of 4816
Press 'Enter' after typing page number.
5881 to 5900 of 96301 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Classification of imported Manifold Absolute Pressure and Air Temperature sensors turned on whether they are precision measuring instruments or motor-vehicle parts. The tribunal applied Chapter/Heading explanatory notes and the essential character test, finding the devices precision measuring function decisive and the more specific heading applicable; it followed co-ordinate Bench precedents classifying similar sensors under the measuring-instruments heading and treated an Authority for Advance Rulings decision as persuasive. As a result the tribunal set aside the impugned adverse classification order and allowed the appeal with consequential benefits as per law.
Classification of imported Manifold Absolute Pressure and Air Temperature sensors turned on whether they are precision measuring instruments or motor-vehicle parts. The tribunal applied Chapter/Heading explanatory notes and the essential character test, finding the devices precision measuring function decisive and the more specific heading applicable; it followed co-ordinate Bench precedents classifying similar sensors under the measuring-instruments heading and treated an Authority for Advance Rulings decision as persuasive. As a result the tribunal set aside the impugned adverse classification order and allowed the appeal with consequential benefits as per law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4816 
Join Channel 
