Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Page of 4828
Press 'Enter' after typing page number.
1321 to 1340 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The article addresses tariff classification of antennas imported for base stations, holding that where the scope of competing tariff entries shows applicability as components, such antennas are classifiable as parts of a base station rather than as standalone machines for reception/conversion/transmission of data; the Tribunal's prior decision in Reliance Jio Infocomm reached this construction and was followed by a subsequent bench. The operative effect recorded is that orders classifying such antennas under the alternative tariff headings were set aside and the appeals allowing classification as parts were allowed.
The article addresses tariff classification of antennas imported for base stations, holding that where the scope of competing tariff entries shows applicability as components, such antennas are classifiable as parts of a base station rather than as standalone machines for reception/conversion/transmission of data; the Tribunal's prior decision in Reliance Jio Infocomm reached this construction and was followed by a subsequent bench. The operative effect recorded is that orders classifying such antennas under the alternative tariff headings were set aside and the appeals allowing classification as parts were allowed.
Note: It is a system-generated summary and is for quick reference only.