Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
Tax deduction at source remained mandatory, and interim protection against withholding was refused because no finding had been made that the payments were not chargeable to tax; the Court would not bypass statutory deduction on equitable grounds or by substituting security. To end the continuing uncertainty for the non-resident taxpayer, the pending advance ruling applications were treated as withdrawn, and the Assessing Officer was directed to complete the A.Y. 2018-19 assessment while examining taxability under the Act, the DTAA, and the equalisation levy implications.
Tax deduction at source remained mandatory, and interim protection against withholding was refused because no finding had been made that the payments were not chargeable to tax; the Court would not bypass statutory deduction on equitable grounds or by substituting security. To end the continuing uncertainty for the non-resident taxpayer, the pending advance ruling applications were treated as withdrawn, and the Assessing Officer was directed to complete the A.Y. 2018-19 assessment while examining taxability under the Act, the DTAA, and the equalisation levy implications.
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