Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
Maintainability of application filed by the appellant under section 129B of the Customs Act, 1962 read with R.20 of the CESTAT (Procedure) Rules, 1982 for rectification of the mistake apparent on the record - power of review and rectification - When an application is filed to recall, several decisions are referred to and for the reasons already excerpted the Tribunal made the order dated 06.01.2017. The Tribunal proceeded on the grounds available for review of the order without appreciating the inherent error in exercise of its jurisdiction. - HC
Maintainability of application filed by the appellant under section 129B of the Customs Act, 1962 read with R.20 of the CESTAT (Procedure) Rules, 1982 for rectification of the mistake apparent on the record - power of review and rectification - When an application is filed to recall, several decisions are referred to and for the reasons already excerpted the Tribunal made the order dated 06.01.2017. The Tribunal proceeded on the grounds available for review of the order without appreciating the inherent error in exercise of its jurisdiction. - HC
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