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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Imported Extraneal Peritoneal Dialysis Solution with 7.5% Icodestrin was held correctly classifiable under CTH 9018. The Tribunal followed the Supreme Court-backed classification already accepted in the appellant's own earlier case and found that the attempt to distinguish that binding precedent was untenable because the same product and classification dispute had already been examined on the relevant facts. It also noted that Delhi and Kolkata Benches had taken the same view, making the controversy no longer res integra. The contrary classification in the impugned order was rejected, the order was set aside, and the appeal was allowed with consequential benefits according to law.
Imported Extraneal Peritoneal Dialysis Solution with 7.5% Icodestrin was held correctly classifiable under CTH 9018. The Tribunal followed the Supreme Court-backed classification already accepted in the appellant's own earlier case and found that the attempt to distinguish that binding precedent was untenable because the same product and classification dispute had already been examined on the relevant facts. It also noted that Delhi and Kolkata Benches had taken the same view, making the controversy no longer res integra. The contrary classification in the impugned order was rejected, the order was set aside, and the appeal was allowed with consequential benefits according to law.
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