Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
The petitioner, instead of preferring an appeal, has chosen to move the present writ petition and such an approach cannot be appreciated by this Court, in view of the fact that the Appellate authority namely, the Commissioner of Customs (Appeals) is competent to deal with all the legal grounds raised in the present writ petition by the petitioner - Even legal practitioners are allowed before the Commissioner of Customs (Appeals) and therefore, the interest of the litigants are to be protected and their representatives or learned counsels can contest the appeal by following the procedures as contemplated. - HC
The petitioner, instead of preferring an appeal, has chosen to move the present writ petition and such an approach cannot be appreciated by this Court, in view of the fact that the Appellate authority namely, the Commissioner of Customs (Appeals) is competent to deal with all the legal grounds raised in the present writ petition by the petitioner - Even legal practitioners are allowed before the Commissioner of Customs (Appeals) and therefore, the interest of the litigants are to be protected and their representatives or learned counsels can contest the appeal by following the procedures as contemplated. - HC
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