Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ----
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ----
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
    Withholding Tax Certificate order to issue a lower deduction certificate where withholding reasons were inadequately recorded, relieving taxpayer.
    Adjournment sine die of a reserved appeal is unjustified where no stay exists; tribunal ordered to decide within fixed period.
    Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
    Non-Deduction of Tax at Source not a standalone ground for disallowance where payments are genuine reimbursements with supporting evidence.
    Deeming provision on contractual rebates rejected - rebates in payment schedule not taxable when consideration exceeds circle rate.
    Discretion to levy penalty: where return is accepted and no escapement exists, penalty may be inappropriate if reasonable cause is shown.
    Exemption of gratuity and commuted pension upheld, salary additions deleted and unexplained income tax not applied to those items.
    Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
    Reassessment validity upheld where AO had reasons to believe escaped income, but notional housing income excluded as non real.
    Incorrect regulatory framework vitiates penalty; proceedings based on wrong warehouse rules and undisclosed audit were quashed.
    Classification of Goods: CTI 5903 20 90 confirmed; anti dumping duty does not apply to PU laminated fabrics.
    Exclusive licensing authority for export incentives bars Customs from denying DEPB benefits; appeal restored export orders and set aside reassessment.
    Customs Valuation: re-assessment must follow CVR rules including identical goods comparison at same commercial level and quantity; order set aside.
    Design-based tariff classification affirmed: manufacturer's product literature and GRIs govern classification, not asserted end use.
    Retrospective Amendment Prohibition: retrospective abolition of export assistance scheme invalid; affected claims must be processed and paid.
    Simultaneous CIRP proceedings against debtor and guarantor permitted; election not required and safeguards prevent double recovery.
    Financial debt: indirect disbursement and a covenant to pay can create secured financial creditor status on the facts.
    Plausible Contention Test upheld: petition dismissal affirmed where a bona fide pre-existing dispute required further investigation.
    Commercial wisdom protects CoC decisions; operational clarifications to a resolution plan do not amount to modification or enhancement.
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters

The note on parts classification requires parts that are goods...

Classification of Parts: condenser fans supplied for air conditioning machines are classed as parts of air conditioning machines, not industrial fans.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

GST February 20, 2026 Case Laws AAR
The note on parts classification requires parts that are goods included in a chapter heading or are suitable solely or principally for a particular machine to be classified with that machine; applying this, condenser fans and blowers used as components of bus rooftop or vehicle air conditioning systems function to expel hot air from condenser coils or engine compartments and are principally integrated into HVAC assemblies. Consequently, when supplied for use with air conditioning machines they are classifiable as parts of air conditioning machines under Heading 8415 90 rather than under the heading for industrial fans and blowers.

Topics

Acts Income Tax