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...
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...
Supplementary show cause notices must remain within the original notice's scope, comply with limitation, and allow an adequate opportunity to respond; fresh grounds introduced through late corrigenda breach natural justice. Preferential customs exemption based on certificates of origin cannot be denied without reliable evidence of inauthenticity, particularly where certificates were verified at import and remain uncancelled. Reclassification of decorative stainless-steel wall panels and profiles requires Revenue to discharge its evidentiary burden through representative samples, technical evidence, and legally admissible statements. Transaction value cannot be rejected or enhanced without compliance with valuation procedures and evidence of additional consideration. Where misdeclaration and undervaluation fail, suppression with intent to evade duty and related penalties do not survive.
Supplementary show cause notices must remain within the original notice's scope, comply with limitation, and allow an adequate opportunity to respond; fresh grounds introduced through late corrigenda breach natural justice. Preferential customs exemption based on certificates of origin cannot be denied without reliable evidence of inauthenticity, particularly where certificates were verified at import and remain uncancelled. Reclassification of decorative stainless-steel wall panels and profiles requires Revenue to discharge its evidentiary burden through representative samples, technical evidence, and legally admissible statements. Transaction value cannot be rejected or enhanced without compliance with valuation procedures and evidence of additional consideration. Where misdeclaration and undervaluation fail, suppression with intent to evade duty and related penalties do not survive.
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