Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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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