Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
A composite lease of tea estates was held to be an agricultural arrangement, not taxable renting of immovable property, because it was directed to plantation operations such as cultivation, harvesting and processing of green tea leaves, with consideration linked to agricultural output. The Tribunal held that land, labour quarters, staff facilities and machinery integral to plantation activity could not be artificially split into separate taxable services, and the demands for manpower supply and supply of tangible goods also failed because there was no independent consideration, possession, or effective control by the recipient. The impugned orders were set aside, and limitation, interest and penalties did not survive.
A composite lease of tea estates was held to be an agricultural arrangement, not taxable renting of immovable property, because it was directed to plantation operations such as cultivation, harvesting and processing of green tea leaves, with consideration linked to agricultural output. The Tribunal held that land, labour quarters, staff facilities and machinery integral to plantation activity could not be artificially split into separate taxable services, and the demands for manpower supply and supply of tangible goods also failed because there was no independent consideration, possession, or effective control by the recipient. The impugned orders were set aside, and limitation, interest and penalties did not survive.
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