Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
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...
Confiscation of imported goods - multi-functional devices - requirement to meet the standards as 'printers / plotters' as per Electronics & Information Technology Goods - The Tribunal upheld the redemption for home consumption of the goods, rejecting the Revenue's contentions. The Andhra Pradesh High Court also addressed similar issues in previous cases, finding no reason to withhold later consignments after previous consignments had been released upon payment of penalties. - The High Court, in line with the Tribunal's findings and the precedent set by the Andhra Pradesh High Court, dismissed the batch of appeals filed by the Revenue, keeping the questions of law open.
Confiscation of imported goods - multi-functional devices - requirement to meet the standards as 'printers / plotters' as per Electronics & Information Technology Goods - The Tribunal upheld the redemption for home consumption of the goods, rejecting the Revenue's contentions. The Andhra Pradesh High Court also addressed similar issues in previous cases, finding no reason to withhold later consignments after previous consignments had been released upon payment of penalties. - The High Court, in line with the Tribunal's findings and the precedent set by the Andhra Pradesh High Court, dismissed the batch of appeals filed by the Revenue, keeping the questions of law open.
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