Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Levy of Entry Tax - it is evident that an exemption Notification should be strictly interpreted and the burden of proving its applicability is on the assessee to show how his comes within purview of exemption Notification. - The revisional authority is required to record the findings on the factual aspect viz., whether goods viz., drill bits, millers and inserts have been consumed as inputs in the process of manufacture of finished goods viz., textile machinery and auto parts. However, no finding has been recorded by the revisional authority. - Matter remanded back - HC
Levy of Entry Tax - it is evident that an exemption Notification should be strictly interpreted and the burden of proving its applicability is on the assessee to show how his comes within purview of exemption Notification. - The revisional authority is required to record the findings on the factual aspect viz., whether goods viz., drill bits, millers and inserts have been consumed as inputs in the process of manufacture of finished goods viz., textile machinery and auto parts. However, no finding has been recorded by the revisional authority. - Matter remanded back - HC
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