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...
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...
Container storage charges - The High Court upheld the decision of the single judge, stating that since the goods were indeed confiscated by customs authorities while in transit, the port trust was justified in levying container storage charges. The appellant's inactivity after requesting permission to de-stuff the goods did not absolve them of liability. The court dismissed the appellant's argument that containers could not be considered "goods" under the Customs Act. It upheld the legality of the customs authorities' orders of confiscation, as they had the power to confiscate both goods and containers under Section 111(d) of the Customs Act.
Container storage charges - The High Court upheld the decision of the single judge, stating that since the goods were indeed confiscated by customs authorities while in transit, the port trust was justified in levying container storage charges. The appellant's inactivity after requesting permission to de-stuff the goods did not absolve them of liability. The court dismissed the appellant's argument that containers could not be considered "goods" under the Customs Act. It upheld the legality of the customs authorities' orders of confiscation, as they had the power to confiscate both goods and containers under Section 111(d) of the Customs Act.
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