Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
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...
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A defect in the pre-shipment inspection certificate, caused only by the inspecting agency lacking territorial authorisation for Guyana, did not make the imported metallic scrap prohibited goods. The Tribunal noted that the inspection was in fact carried out by a DGFT-empanelled agency and that a later approved post-shipment inspection confirmed the consignment contained no war material or other objectionable material. On that basis, the import-policy requirement was treated as substantially complied with, the lapse at most justified examination of the goods, and confiscation under Section 111(d), along with redemption fine and penalties, was unsustainable.
A defect in the pre-shipment inspection certificate, caused only by the inspecting agency lacking territorial authorisation for Guyana, did not make the imported metallic scrap prohibited goods. The Tribunal noted that the inspection was in fact carried out by a DGFT-empanelled agency and that a later approved post-shipment inspection confirmed the consignment contained no war material or other objectionable material. On that basis, the import-policy requirement was treated as substantially complied with, the lapse at most justified examination of the goods, and confiscation under Section 111(d), along with redemption fine and penalties, was unsustainable.
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