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...
Wrong Claim of exemption from CVD - respondents claimed classification of goods as “medicament” under Chapter 30 with intention to avail exemption of CVD at NIL rate - intention of the respondent is established the contravention u/s 111 for confiscation is fully justified - Demand of duty confirmed - however redemption fine and penalty reduced - AT
Wrong Claim of exemption from CVD - respondents claimed classification of goods as “medicament” under Chapter 30 with intention to avail exemption of CVD at NIL rate - intention of the respondent is established the contravention u/s 111 for confiscation is fully justified - Demand of duty confirmed - however redemption fine and penalty reduced - AT
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