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...
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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