Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification focused on whether optical sheet components are optical elements and whether they are 'mounted' or merely embedded, determining tariff placement. Prisms are optical elements that refract/reflect light but do not polarise; the DBEF layer is a polarising sheet. The Optical Sheet Complex and Optical Sheet High Color are designed solely for use in LED televisions and cannot be used independently; accordingly, under the principal use rule for parts they are classifiable with the television set (heading 8529). Quantum dots embedded in polymer are not 'mounted' and therefore not classifiable as mounted optical elements.
Classification focused on whether optical sheet components are optical elements and whether they are 'mounted' or merely embedded, determining tariff placement. Prisms are optical elements that refract/reflect light but do not polarise; the DBEF layer is a polarising sheet. The Optical Sheet Complex and Optical Sheet High Color are designed solely for use in LED televisions and cannot be used independently; accordingly, under the principal use rule for parts they are classifiable with the television set (heading 8529). Quantum dots embedded in polymer are not 'mounted' and therefore not classifiable as mounted optical elements.
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