Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Wrongful availment of benefit of Duty Drawback - export of spurious drugs - the evidence led satisfies that the appellant was a genuine manufacturer duly licensed to manufacture and export of drugs. Further, even from the test report of CDSCO, Mumbai, out of the three drugs, two drugs namely B-CO syrup and Sabtron have been found to be of standard quality. Thus, the whole proceedings by the Customs Authority for confiscation are vitiated. - AT
Wrongful availment of benefit of Duty Drawback - export of spurious drugs - the evidence led satisfies that the appellant was a genuine manufacturer duly licensed to manufacture and export of drugs. Further, even from the test report of CDSCO, Mumbai, out of the three drugs, two drugs namely B-CO syrup and Sabtron have been found to be of standard quality. Thus, the whole proceedings by the Customs Authority for confiscation are vitiated. - AT
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