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...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
Imported Zinc Oxide (99% purity) - whether the imported Zinc Oxide has been used by the appellant in the manufacture of PCFP or not to avail the benefit of exemption - The CESTAT found evidence supporting the production of PCFP by the appellant during the material period, as confirmed by the Divisional Officer's report and amended registration certificates. - Based on the findings, the court concluded that the appellant is entitled to claim the benefit of the Customs duty exemption under Notification No.25/1999-Cus dated 28.02.1999 as amended.
Imported Zinc Oxide (99% purity) - whether the imported Zinc Oxide has been used by the appellant in the manufacture of PCFP or not to avail the benefit of exemption - The CESTAT found evidence supporting the production of PCFP by the appellant during the material period, as confirmed by the Divisional Officer's report and amended registration certificates. - Based on the findings, the court concluded that the appellant is entitled to claim the benefit of the Customs duty exemption under Notification No.25/1999-Cus dated 28.02.1999 as amended.
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