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...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
Rejection of refund claim - The Tribunal observed that a pre-notice consultation was issued to the appellant, who responded by paying the demanded duty and interest. As the payment was made in response to the consultation, the court found no grounds for further action by the revenue. - The CESTAT rejected the appellant's argument that they had no further responsibility after making the payment. It held that both the revenue and the appellant are bound by Section 28, and the appellant's acceptance of the proposal in the consultation precluded the need for a show cause notice.
Rejection of refund claim - The Tribunal observed that a pre-notice consultation was issued to the appellant, who responded by paying the demanded duty and interest. As the payment was made in response to the consultation, the court found no grounds for further action by the revenue. - The CESTAT rejected the appellant's argument that they had no further responsibility after making the payment. It held that both the revenue and the appellant are bound by Section 28, and the appellant's acceptance of the proposal in the consultation precluded the need for a show cause notice.
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