Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Refund claim of unutilized cenvat credit - The Tribunal held that denial of refund on the grounds that the appellant did not possess registration and that the goods exported were exempted is not sustainable. It was established that even if manufactured goods/output services are exempted, the refund of Service Tax against export of the same cannot be denied. - AT
Refund claim of unutilized cenvat credit - The Tribunal held that denial of refund on the grounds that the appellant did not possess registration and that the goods exported were exempted is not sustainable. It was established that even if manufactured goods/output services are exempted, the refund of Service Tax against export of the same cannot be denied. - AT
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