Trademark depreciation and section 14A adjustments: ITAT applies consistency, independent book-profit computation, and no disallowance without exempt ...
Rebuttable search presumptions and corroboration standards shaped deletion of unsubstantiated additions, while rental income and limited profit estima...
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Clear float glass with an absorbent, non-reflecting layer was treated as classifiable under CTH 70051090, with the corresponding exemption under Notification No. 46/2011-CUS, because prior Tribunal orders had already settled the issue, including in the same importer's case. The Tribunal held that, in light of this binding precedent, the departmental challenge to the remand was contrary to judicial discipline. It also noted that the original authority, as a subordinate forum, had to re-decide the matter in de novo proceedings consistently with the settled classification and the factual findings to be recorded. The appeal was dismissed and the remand order was maintained.
Clear float glass with an absorbent, non-reflecting layer was treated as classifiable under CTH 70051090, with the corresponding exemption under Notification No. 46/2011-CUS, because prior Tribunal orders had already settled the issue, including in the same importer's case. The Tribunal held that, in light of this binding precedent, the departmental challenge to the remand was contrary to judicial discipline. It also noted that the original authority, as a subordinate forum, had to re-decide the matter in de novo proceedings consistently with the settled classification and the factual findings to be recorded. The appeal was dismissed and the remand order was maintained.
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