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...
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ONT/ONU home gateway units and OLTs were treated as machines for reception and transmission of data under CTI 8517 62 90, not as residual goods under CTI 8517 69 50 or 8517 69 90, because their undisputed function was to receive broadband signals through optical fibre and transmit them to subscriber devices. Exemption denial under Notification No. 24/2005-Cus and Notification No. 57/2017-Cus was remanded for fresh consideration after taking the telecom expert report into account, since the technical characterisation of the goods had not been properly examined. The extended period of limitation was not available because collusion, wilful misstatement or suppression of facts was not established, and penalties under sections 114A and 114AA were set aside.
ONT/ONU home gateway units and OLTs were treated as machines for reception and transmission of data under CTI 8517 62 90, not as residual goods under CTI 8517 69 50 or 8517 69 90, because their undisputed function was to receive broadband signals through optical fibre and transmit them to subscriber devices. Exemption denial under Notification No. 24/2005-Cus and Notification No. 57/2017-Cus was remanded for fresh consideration after taking the telecom expert report into account, since the technical characterisation of the goods had not been properly examined. The extended period of limitation was not available because collusion, wilful misstatement or suppression of facts was not established, and penalties under sections 114A and 114AA were set aside.
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