Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Article 289(1) immunises the property and income of a State from Union taxation, overriding an inconsistent charge under the Income-tax Act. A State-controlled conservation society, governed and staffed by State functionaries, financially and functionally dependent on the State, and discharging environmental conservation obligations linked to Article 48A, falls within State instrumentality principles. Statutory, ring-fenced conservation funds and incidental interest constitute public funds held in trust rather than ordinary commercial receipts. Such income cannot be charged to tax, and tax-recovery action lacks jurisdiction. Bank-account attachment for recovery under the Income-tax Act was therefore unsustainable and quashed.
Article 289(1) immunises the property and income of a State from Union taxation, overriding an inconsistent charge under the Income-tax Act. A State-controlled conservation society, governed and staffed by State functionaries, financially and functionally dependent on the State, and discharging environmental conservation obligations linked to Article 48A, falls within State instrumentality principles. Statutory, ring-fenced conservation funds and incidental interest constitute public funds held in trust rather than ordinary commercial receipts. Such income cannot be charged to tax, and tax-recovery action lacks jurisdiction. Bank-account attachment for recovery under the Income-tax Act was therefore unsustainable and quashed.
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