Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Renewal of charitable registration for an institution established without a written trust deed must be assessed by examining its charitable objects, genuineness of activities and legal compliance relevant to those objects. A written constitutive instrument cannot be imposed as an additional statutory condition where the rules also recognise applicants established otherwise than under an instrument. Registration records and certificates under public-trust law, together with an undisputed history of charitable educational activity, require objective consideration. Refusal solely for non-production of a trust deed was unsustainable, and renewal was directed. Donor-tax approval could not be refused solely because registration renewal had been rejected; absent any independent adverse finding, approval was directed subject to other statutory conditions.
Renewal of charitable registration for an institution established without a written trust deed must be assessed by examining its charitable objects, genuineness of activities and legal compliance relevant to those objects. A written constitutive instrument cannot be imposed as an additional statutory condition where the rules also recognise applicants established otherwise than under an instrument. Registration records and certificates under public-trust law, together with an undisputed history of charitable educational activity, require objective consideration. Refusal solely for non-production of a trust deed was unsustainable, and renewal was directed. Donor-tax approval could not be refused solely because registration renewal had been rejected; absent any independent adverse finding, approval was directed subject to other statutory conditions.
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