Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
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Reformate imported by the appellant was held classifiable under CTI 2707 50 00, not 2710 12 19, because it was identical to the product considered in an earlier case that had already been affirmed by the Supreme Court. The Tribunal applied that earlier ruling as binding, rejected the Revenue's attempt to distinguish the present matter on the basis of different adjudication findings, and treated the classification question as closed for identical imports. Relying on the doctrine of merger and the principle in Kunhayammed, it held that the same dispute could not be reopened and set aside the impugned order.
Reformate imported by the appellant was held classifiable under CTI 2707 50 00, not 2710 12 19, because it was identical to the product considered in an earlier case that had already been affirmed by the Supreme Court. The Tribunal applied that earlier ruling as binding, rejected the Revenue's attempt to distinguish the present matter on the basis of different adjudication findings, and treated the classification question as closed for identical imports. Relying on the doctrine of merger and the principle in Kunhayammed, it held that the same dispute could not be reopened and set aside the impugned order.
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