Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
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Classification of imported WD989/RLB989 tyres was determined by applying the General Rules for Interpretation, giving primacy to tariff headings and chapter/section notes and relying on manufacturer technical literature as reliable evidence of design and commercial identity. The Authority rejected end use alone as determinative and held that the tyres' design and technical parameters correspond to Truck and Bus Radial (TBR) type tyres. Operatively, the tyres are classifiable under HS subheading 4011 20 10 of the First Schedule to the Customs Tariff Act, 1975; asserted dominant mining use did not displace the design based classification.
Classification of imported WD989/RLB989 tyres was determined by applying the General Rules for Interpretation, giving primacy to tariff headings and chapter/section notes and relying on manufacturer technical literature as reliable evidence of design and commercial identity. The Authority rejected end use alone as determinative and held that the tyres' design and technical parameters correspond to Truck and Bus Radial (TBR) type tyres. Operatively, the tyres are classifiable under HS subheading 4011 20 10 of the First Schedule to the Customs Tariff Act, 1975; asserted dominant mining use did not displace the design based classification.
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