Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
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Entry 35 exempts codeine cough-syrup preparations compounded within prescribed dosage and concentration limits and established in therapeutic practice when dealt with in the ordinary course of medicinal business. Routine sales without prescription or ordinary licence breaches ordinarily attract action under the Drugs and Cosmetics Act unless non-medicinal diversion is established; licence-condition breaches involving narcotic drugs may also permit NDPS prosecution. Diversion for intoxication removes the exemption and renders the preparation a manufactured drug, with the entire syrup mixture relevant to quantity assessment. Regular bail depends on prima facie proof of conscious possession, trafficking, conspiracy, or diversion; sealed consignments, mere employment, or uncorroborated allegations may be insufficient.
Entry 35 exempts codeine cough-syrup preparations compounded within prescribed dosage and concentration limits and established in therapeutic practice when dealt with in the ordinary course of medicinal business. Routine sales without prescription or ordinary licence breaches ordinarily attract action under the Drugs and Cosmetics Act unless non-medicinal diversion is established; licence-condition breaches involving narcotic drugs may also permit NDPS prosecution. Diversion for intoxication removes the exemption and renders the preparation a manufactured drug, with the entire syrup mixture relevant to quantity assessment. Regular bail depends on prima facie proof of conscious possession, trafficking, conspiracy, or diversion; sealed consignments, mere employment, or uncorroborated allegations may be insufficient.
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