Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Imported LCD panels were correctly classified under CTH 9013 because the goods had to be assessed as imported, and a specific heading naming liquid crystal devices prevails over generic motor-vehicle parts headings in CTH 8708/8714. Note 2(g) to Section XVII excludes Chapter 90 articles, and Note 3 could not override that exclusion merely because the panels were suitable for use in automotive instrument clusters. The Tribunal also rejected allegations of misdeclaration and suppression, finding no statutory requirement to declare end-use in the manner suggested, and that the Bills of Entry and supporting documents accurately described the goods. The demand was therefore barred by limitation and the extended period under Section 28(4) was unavailable.
Imported LCD panels were correctly classified under CTH 9013 because the goods had to be assessed as imported, and a specific heading naming liquid crystal devices prevails over generic motor-vehicle parts headings in CTH 8708/8714. Note 2(g) to Section XVII excludes Chapter 90 articles, and Note 3 could not override that exclusion merely because the panels were suitable for use in automotive instrument clusters. The Tribunal also rejected allegations of misdeclaration and suppression, finding no statutory requirement to declare end-use in the manner suggested, and that the Bills of Entry and supporting documents accurately described the goods. The demand was therefore barred by limitation and the extended period under Section 28(4) was unavailable.
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