Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
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Customs bears the burden of proving a proposed reclassification where it seeks to displace an importer's self-assessed tariff classification. Detailed specialised laboratory testing identifying the goods as Naphtha or Light Naphtha was treated as more probative than departmental reports lacking vital comparative tests under the most akin test. Natural Gasoline Liquid falls within the generic description of Naphtha; therefore, the declared classification of imported Full Range Naphtha could not be displaced. WhatsApp chats and other mobile-phone material require the prescribed electronic-evidence certificate and reliable proof of statutory compliance. Unexamined statements, unavailable for cross-examination, and uncorroborated electronic material could not establish alleged origin or import-description misdeclaration.
Customs bears the burden of proving a proposed reclassification where it seeks to displace an importer's self-assessed tariff classification. Detailed specialised laboratory testing identifying the goods as Naphtha or Light Naphtha was treated as more probative than departmental reports lacking vital comparative tests under the most akin test. Natural Gasoline Liquid falls within the generic description of Naphtha; therefore, the declared classification of imported Full Range Naphtha could not be displaced. WhatsApp chats and other mobile-phone material require the prescribed electronic-evidence certificate and reliable proof of statutory compliance. Unexamined statements, unavailable for cross-examination, and uncorroborated electronic material could not establish alleged origin or import-description misdeclaration.
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TaxTMI 
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