Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Extended period of limitation could not be invoked on mere non-disclosure in returns; absent a positive act showing fraud, wilful misstatement or deliberate suppression, the demands on sub-lease rent and the related CENVAT credit were held time-barred and the penalties fell with them. Reimbursement of actual electricity charges based on units consumed was not consideration for the renting service and the tax demand on that component was set aside on merits. For CENVAT credit, the governing test was real and sufficient nexus with the output service, while services primarily for personal use or employee welfare were ineligible; the notice-vagueness challenge failed for want of demonstrated prejudice, and the quantified demand was left for verification before recovery.
Extended period of limitation could not be invoked on mere non-disclosure in returns; absent a positive act showing fraud, wilful misstatement or deliberate suppression, the demands on sub-lease rent and the related CENVAT credit were held time-barred and the penalties fell with them. Reimbursement of actual electricity charges based on units consumed was not consideration for the renting service and the tax demand on that component was set aside on merits. For CENVAT credit, the governing test was real and sufficient nexus with the output service, while services primarily for personal use or employee welfare were ineligible; the notice-vagueness challenge failed for want of demonstrated prejudice, and the quantified demand was left for verification before recovery.
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