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...
Classification of automotive electronic control units depends on their distinct functions rather than the generic label "ECU". Body Control Modules and Integrated Body Units fall under the tariff entry for electronic automatic regulators, following an earlier Tribunal order in the same party's matter; absent any superior forum order altering that position, judicial discipline requires consistent treatment. Tyre Pressure Monitoring Systems were also accepted under that entry because the proposed motor-vehicle-parts classification lacked evidence establishing the functional characteristics required for reclassification. Revenue bears the burden of proving classification under a tariff heading different from that claimed, and the related demand and interest were set aside.
Classification of automotive electronic control units depends on their distinct functions rather than the generic label "ECU". Body Control Modules and Integrated Body Units fall under the tariff entry for electronic automatic regulators, following an earlier Tribunal order in the same party's matter; absent any superior forum order altering that position, judicial discipline requires consistent treatment. Tyre Pressure Monitoring Systems were also accepted under that entry because the proposed motor-vehicle-parts classification lacked evidence establishing the functional characteristics required for reclassification. Revenue bears the burden of proving classification under a tariff heading different from that claimed, and the related demand and interest were set aside.
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