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...
Refund of excise duty paid under protest against demand created on alleged manufacture and clearance of Zarda Scented Tobacco - The High court concludes that the revenue failed to establish the manufacture of 'Zarda Scented Tobacco' or the passing on of the disputed duty liability. Therefore, the Tribunal's decision to allow the appellant's appeal and grant a refund of excise duty is upheld. The petition of the revenue lacks merits and is dismissed.
Refund of excise duty paid under protest against demand created on alleged manufacture and clearance of Zarda Scented Tobacco - The High court concludes that the revenue failed to establish the manufacture of 'Zarda Scented Tobacco' or the passing on of the disputed duty liability. Therefore, the Tribunal's decision to allow the appellant's appeal and grant a refund of excise duty is upheld. The petition of the revenue lacks merits and is dismissed.
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