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...
Monetary Limit in filing Revenue Appeal - threshold limit for filing appeals as per Central Board of Indirect Customs (CBIC) circulars - Instruction are binding effect Or not - The Tribunal examined the validity of this monetary limit and its applicability in the case, alongside interpreting relevant provisions of the Customs Act, 1962. - It found that while departmental officers are bound by CBIC instructions, courts, including the Tribunal, prioritize the interest of justice. The Tribunal held that the Commissioner (Appeals) had erred in not remanding the matter back to the proper officer for fresh decision/order as required by law. Additionally, it emphasized that circulars cannot override statutory provisions or judicial decisions and that the impugned instruction should not prejudice the department's rights. - The matter listed for final hearing on a specified date.
Monetary Limit in filing Revenue Appeal - threshold limit for filing appeals as per Central Board of Indirect Customs (CBIC) circulars - Instruction are binding effect Or not - The Tribunal examined the validity of this monetary limit and its applicability in the case, alongside interpreting relevant provisions of the Customs Act, 1962. - It found that while departmental officers are bound by CBIC instructions, courts, including the Tribunal, prioritize the interest of justice. The Tribunal held that the Commissioner (Appeals) had erred in not remanding the matter back to the proper officer for fresh decision/order as required by law. Additionally, it emphasized that circulars cannot override statutory provisions or judicial decisions and that the impugned instruction should not prejudice the department's rights. - The matter listed for final hearing on a specified date.
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