Fake-invoice penalties remain available where taxpayer admissions and records establish unsupported input tax credit claims and false GST documentatio...
Works contract classification applies to permanently installed fire-protection systems, while earthwork and obsolete IGST concessions remain unavailab...
Professional fee recovery for GST refund representation succeeds where direct engagement, fee acknowledgement, and authority are established despite c...
Transfer pricing of intra-group support services requires prescribed benchmarking; unsupported nil valuation and alternate business-expense disallowan...
Statutory labelling of a manufacturer's corporate name and address on unit containers does not amount to use of a brand name where the declarations are required for food-safety and legal-metrology compliance. After removal of brand logos, the frozen chicken cuts remained eligible for exemption; the corporate name on packages or invoices did not create a commercial brand connection. Packages supplied exclusively to institutional consumers were not treated as pre-packaged commodities intended for retail sale under the packaged-commodities rules. They therefore fell outside the amended taxable category for pre-packaged and labelled goods. The reported conclusion upheld exemption and deletion of the tax demand, interest and penalty.
Statutory labelling of a manufacturer's corporate name and address on unit containers does not amount to use of a brand name where the declarations are required for food-safety and legal-metrology compliance. After removal of brand logos, the frozen chicken cuts remained eligible for exemption; the corporate name on packages or invoices did not create a commercial brand connection. Packages supplied exclusively to institutional consumers were not treated as pre-packaged commodities intended for retail sale under the packaged-commodities rules. They therefore fell outside the amended taxable category for pre-packaged and labelled goods. The reported conclusion upheld exemption and deletion of the tax demand, interest and penalty.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
