Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
Scientific research association approval requires continuing SIRO status, annual donation reporting, and donor certificates for the approved foundatio...
Scientific research institution approval is conditional on SIRO recognition, annual donation reporting, donor certification, and prescribed compliance...
Board monetary-limit litigation policy permits a departmental GST appeal below the prescribed threshold only where a stated exclusion applies. The recurring-issue or interpretation exclusion requires genuine recurring or wider revenue implications; it does not cover every interpretative dispute, mere disagreement with an appellate order, or a general need to construe a provision. As no recurring or cascading implication was pleaded or established, the Revenue appeal against penalty deletion following Section 128A relief was dismissed as not maintainable. Whether that relief could be granted without the prescribed application remained open.
Board monetary-limit litigation policy permits a departmental GST appeal below the prescribed threshold only where a stated exclusion applies. The recurring-issue or interpretation exclusion requires genuine recurring or wider revenue implications; it does not cover every interpretative dispute, mere disagreement with an appellate order, or a general need to construe a provision. As no recurring or cascading implication was pleaded or established, the Revenue appeal against penalty deletion following Section 128A relief was dismissed as not maintainable. Whether that relief could be granted without the prescribed application remained open.
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TaxTMI 
TaxTMI 
of 4894 
