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...
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...
Clandestine removal - Goods cleared without issuing invoices and CE duty was leviable on those goods - admission by the party itself - admissible evidences or not - In view of the specific admissions by the Director, nothing further was required to be proved by the Department and also the recovery of challans during visit of factory clearly proves that goods so manufactured were clandestinely cleared from the factory under the guise of job work on which no Excise duty was paid. It is a settled principle of law that what is admitted by a party need not be proved. - AT
Clandestine removal - Goods cleared without issuing invoices and CE duty was leviable on those goods - admission by the party itself - admissible evidences or not - In view of the specific admissions by the Director, nothing further was required to be proved by the Department and also the recovery of challans during visit of factory clearly proves that goods so manufactured were clandestinely cleared from the factory under the guise of job work on which no Excise duty was paid. It is a settled principle of law that what is admitted by a party need not be proved. - AT
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