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...
Refund of special additional duty was not subject to the one-year limitation inserted by Notification No. 93/2008-Cus. because Section 27 of the Customs Act did not cover such duty paid on import. The article notes that imposing a limitation period from the date of duty payment through an amended exemption notification would affect the substantive refund right without statutory amendment. Following the Larger Bench ruling in Ambey Sales, the High Court found the Tribunal justified in allowing the refund claims and held that no substantial question of law arose. The revenue appeals were dismissed.
Refund of special additional duty was not subject to the one-year limitation inserted by Notification No. 93/2008-Cus. because Section 27 of the Customs Act did not cover such duty paid on import. The article notes that imposing a limitation period from the date of duty payment through an amended exemption notification would affect the substantive refund right without statutory amendment. Following the Larger Bench ruling in Ambey Sales, the High Court found the Tribunal justified in allowing the refund claims and held that no substantial question of law arose. The revenue appeals were dismissed.
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