Defibrillators generally correct arrhythmia (irregular heart rate) and in specific terms “tachy arrhythmia” (fast heart rate). External defibrillators are used in more critical and emergency situations while internal defibrillators are used when the patient is already prepared for surgery. The issue to be decided was whether the external defibrillators when imported with internal paddles for internal use can be considered for exemption at par with defibrillators for internal use.
In exercise of the powers conferred by Section 36 of the Securities and Exchange Board of India Act, 1992 (15 of 1992), the Board hereby makes the regulations to fiirther amendthe Securities and Exchange Board of India (Employees Service) Regulations, 2001
Instruction No: 20/2003 Issue of Appellate Order Within 15 days of Last Hearing The Board has given serious consideration to the delay in passing/issue of the appellate orders by the Commissioner of Income Tax (Appeals), much after the last day of the hearing/receipt of written submission. This results in hardship to the assessee and hampers in smooth interface with assessee.
