Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
Refund - Unjust enrichment - duty was paid under protest during the pendency of the adjudication proceedings - there was no question of passing on this element of duty to consumers/buyers. - Refund cannot be denied - SC
Refund - Unjust enrichment - duty was paid under protest during the pendency of the adjudication proceedings - there was no question of passing on this element of duty to consumers/buyers. - Refund cannot be denied - SC
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