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 of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
Biodegradable bag classification depends on constituent material: bags made of polymer or compostable plastics fall under Chapter 39, while bags made of paper fall under Chapter 48. The Authority declined to determine actual biodegradability or compostability, treating that as a scientific question outside its jurisdiction under Section 97(2). Entry No. 319 of Schedule I grants a 5% concessional rate for paper sacks/bags and biodegradable bags only if the goods are in fact biodegradable; if that condition is not met, the concessional entry does not apply and the general rate under the applicable Chapter 39 classification governs.
Biodegradable bag classification depends on constituent material: bags made of polymer or compostable plastics fall under Chapter 39, while bags made of paper fall under Chapter 48. The Authority declined to determine actual biodegradability or compostability, treating that as a scientific question outside its jurisdiction under Section 97(2). Entry No. 319 of Schedule I grants a 5% concessional rate for paper sacks/bags and biodegradable bags only if the goods are in fact biodegradable; if that condition is not met, the concessional entry does not apply and the general rate under the applicable Chapter 39 classification governs.
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