Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
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Unassembled elevator components did not acquire the essential character of complete lifts under Rule 2(a) because several installation and operation items, including guiderails, structural frames, enclosures and balance weights, were not imported and had to be sourced locally. The imported goods could not independently perform vertical transportation, and further integration in India was required beyond mere assembly. As a result, classification under Tariff Item 84281011 was rejected. The components were then classified individually under their own headings where specifically covered, and the remaining elevator-specific items were treated as parts of elevators under heading 8431, more specifically 84313910, where no more specific heading applied.
Unassembled elevator components did not acquire the essential character of complete lifts under Rule 2(a) because several installation and operation items, including guiderails, structural frames, enclosures and balance weights, were not imported and had to be sourced locally. The imported goods could not independently perform vertical transportation, and further integration in India was required beyond mere assembly. As a result, classification under Tariff Item 84281011 was rejected. The components were then classified individually under their own headings where specifically covered, and the remaining elevator-specific items were treated as parts of elevators under heading 8431, more specifically 84313910, where no more specific heading applied.
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