Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
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Imported PVC, PS and PU wall panels, sheets and mouldings were held classifiable under Heading 3921 because, applying GRI 1 and Chapter Notes 10 and 11 to Chapter 39, their essential character remained that of plastic plates or sheets used as interior decorative coverings. The interlocking or profiled edges were treated as part of the extrusion process, not further working that would exclude them from Heading 3921. They were also not structural building elements or complex ornamental architectural features, so Heading 3925 for builders' ware did not apply. The products were classified in the relevant sub-headings based on their actual polymer composition, subject to verification.
Imported PVC, PS and PU wall panels, sheets and mouldings were held classifiable under Heading 3921 because, applying GRI 1 and Chapter Notes 10 and 11 to Chapter 39, their essential character remained that of plastic plates or sheets used as interior decorative coverings. The interlocking or profiled edges were treated as part of the extrusion process, not further working that would exclude them from Heading 3921. They were also not structural building elements or complex ornamental architectural features, so Heading 3925 for builders' ware did not apply. The products were classified in the relevant sub-headings based on their actual polymer composition, subject to verification.
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