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...
Validity of reassessment order u/s 147 - Denial of Cross-Examination Opportunity - Reliance of statement of third party - The High Court noted that the petitioner did not specifically request summons for cross-examination during the assessment proceedings. While acknowledging the importance of natural justice, the Court held that the petitioner's failure to make a specific prayer for cross-examination before the assessing officer precluded the writ petition's consideration on those grounds. The Court highlighted the alternative remedy of appeal and directed the petitioner to approach the appellate authority within 15 days, with the option to request cross-examination of Third Party.
Validity of reassessment order u/s 147 - Denial of Cross-Examination Opportunity - Reliance of statement of third party - The High Court noted that the petitioner did not specifically request summons for cross-examination during the assessment proceedings. While acknowledging the importance of natural justice, the Court held that the petitioner's failure to make a specific prayer for cross-examination before the assessing officer precluded the writ petition's consideration on those grounds. The Court highlighted the alternative remedy of appeal and directed the petitioner to approach the appellate authority within 15 days, with the option to request cross-examination of Third Party.
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