Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Entitlement to Notification No.25/1999-Cus depends on tariff classification: the tribunal applied the principal function/essential character test and HSN Explanatory Notes to distinguish relays (Chapter 85.36) from automatic regulators/controllers (Chapter 90.32). It found the devices and imported components are designed for protection and tripping of faulty electrical systems, not for stabilizing or regulating electrical parameters, and therefore the imported items qualify as parts of relays under Sl. No.112 of the Notification; appeals were allowed and the related matter remanded for fresh decision consistent with these findings.
Entitlement to Notification No.25/1999-Cus depends on tariff classification: the tribunal applied the principal function/essential character test and HSN Explanatory Notes to distinguish relays (Chapter 85.36) from automatic regulators/controllers (Chapter 90.32). It found the devices and imported components are designed for protection and tripping of faulty electrical systems, not for stabilizing or regulating electrical parameters, and therefore the imported items qualify as parts of relays under Sl. No.112 of the Notification; appeals were allowed and the related matter remanded for fresh decision consistent with these findings.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
