Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
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Refund of accumulated credit - Eligibility to CENVAT credit to a manufacturer of goods having ‘nil’ tariff rate of duty - The Tribunal found that the provisions under Rule 6 of the CENVAT Credit Rules, 2004, specifically exempt goods cleared for export from restrictions on CENVAT credit usage. Therefore, the Tribunal held that the Commissioner (Appeals)'s denial of CENVAT credit was incorrect and not legally sustainable.
Refund of accumulated credit - Eligibility to CENVAT credit to a manufacturer of goods having ‘nil’ tariff rate of duty - The Tribunal found that the provisions under Rule 6 of the CENVAT Credit Rules, 2004, specifically exempt goods cleared for export from restrictions on CENVAT credit usage. Therefore, the Tribunal held that the Commissioner (Appeals)'s denial of CENVAT credit was incorrect and not legally sustainable.
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