Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Taxability of subsidy - revenue of capital - subsidy to establish the industrial unit in backward regions of the Maharashtra State is in nature of capital receipt - quantification in the form of rebate on the Excise duty does not alter the nature of subsidy from capital to a revenue receipt - insertion of sub-clause (xviii) in Section 2(24) is prospective and effective from AY 2016-17
Taxability of subsidy - revenue of capital - subsidy to establish the industrial unit in backward regions of the Maharashtra State is in nature of capital receipt - quantification in the form of rebate on the Excise duty does not alter the nature of subsidy from capital to a revenue receipt - insertion of sub-clause (xviii) in Section 2(24) is prospective and effective from AY 2016-17
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