Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Section 35G excludes High Court jurisdiction where the question has a direct and proximate relation to the rate of duty, and excisability is part of that assessment; Section 35L therefore provides the proper forum, and the later insertion of Section 35L(2) was held clarificatory and retrospective. On merits, cutting, grooving, routing and fixing aluminium composite panels for site-specific installation did not amount to manufacture because the panels retained their essential identity, character and end use. Marketability is an independent requirement for excisability and must be proved by objective material, but it became irrelevant once no distinct goods emerged. The appeal was allowed and excise duty was held not attracted.
Section 35G excludes High Court jurisdiction where the question has a direct and proximate relation to the rate of duty, and excisability is part of that assessment; Section 35L therefore provides the proper forum, and the later insertion of Section 35L(2) was held clarificatory and retrospective. On merits, cutting, grooving, routing and fixing aluminium composite panels for site-specific installation did not amount to manufacture because the panels retained their essential identity, character and end use. Marketability is an independent requirement for excisability and must be proved by objective material, but it became irrelevant once no distinct goods emerged. The appeal was allowed and excise duty was held not attracted.
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