Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without conc...
Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
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.
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.
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