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...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Confiscation of imported goods - Black pepper - advance authorisation scheme - diversion of Goods - fulfilment of export obligation or not - The Tribunal found that the appellants indeed imported black pepper without duty payment under the advance authorisation scheme. However, it questioned the validity of the confiscation considering certain procedural irregularities. While acknowledging the 'actual user' condition, the Tribunal found discrepancies in the enforcement of this condition and raised doubts about the appellants' culpability. - The Tribunal upheld the appellants' right to cross-examine witnesses, highlighting the importance of procedural fairness and the need to validate testimonial evidence. - The Tribunal found the imposition of re-export condition exceeding the authority conferred by the statute. - Matter restored back.
Confiscation of imported goods - Black pepper - advance authorisation scheme - diversion of Goods - fulfilment of export obligation or not - The Tribunal found that the appellants indeed imported black pepper without duty payment under the advance authorisation scheme. However, it questioned the validity of the confiscation considering certain procedural irregularities. While acknowledging the 'actual user' condition, the Tribunal found discrepancies in the enforcement of this condition and raised doubts about the appellants' culpability. - The Tribunal upheld the appellants' right to cross-examine witnesses, highlighting the importance of procedural fairness and the need to validate testimonial evidence. - The Tribunal found the imposition of re-export condition exceeding the authority conferred by the statute. - Matter restored back.
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