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...
Refund of SAD - The case involved refund claims filed by the appellant under Customs Notification No.102/2007-Cus. for Special Additional Duty of Customs paid during the import of goods. While a part of the refund claim was sanctioned, the original authority rejected the claim for two Bills of Entry, citing discrepancies between invoice dates and dates of Bill of Entry. The appellant contended that the rejection was based on unfounded assumptions by the department, clarifying that goods were intended for delivery at Sivakasi and were transported directly from Chennai to Sivakasi. The Tribunal found the rejection erroneous, emphasizing that an importer can arrange for direct delivery to the customer from the port.
Refund of SAD - The case involved refund claims filed by the appellant under Customs Notification No.102/2007-Cus. for Special Additional Duty of Customs paid during the import of goods. While a part of the refund claim was sanctioned, the original authority rejected the claim for two Bills of Entry, citing discrepancies between invoice dates and dates of Bill of Entry. The appellant contended that the rejection was based on unfounded assumptions by the department, clarifying that goods were intended for delivery at Sivakasi and were transported directly from Chennai to Sivakasi. The Tribunal found the rejection erroneous, emphasizing that an importer can arrange for direct delivery to the customer from the port.
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