Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Prompt credit of refunds under the Direct Tax Vivad Se Vishwas Scheme is emphasised despite the Scheme's exclusion of statutory refund interest. The notes state that excluding interest under section 244A does not justify revenue officials retaining a refund determined through Form No. 4 for months. They identify claimed non-availability of a processing module and competing statutory work as inadequate explanations for recurring delays, and record directions to verify system constraints and ensure timely refund processing. The writ petition remained pending while additional time was granted to report on credit of the processed refund.
Prompt credit of refunds under the Direct Tax Vivad Se Vishwas Scheme is emphasised despite the Scheme's exclusion of statutory refund interest. The notes state that excluding interest under section 244A does not justify revenue officials retaining a refund determined through Form No. 4 for months. They identify claimed non-availability of a processing module and competing statutory work as inadequate explanations for recurring delays, and record directions to verify system constraints and ensure timely refund processing. The writ petition remained pending while additional time was granted to report on credit of the processed refund.
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