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 claim - unjust enrichment - Initially claim filed without challenging the self-assessed Bills of Entry - During the appeal process, the appellant sought to amend the bills of entry, which was initially rejected but later allowed by the High Court. The High Court directed the amendment of bills of entry to reflect the correct duty rate, enabling the appellant to seek a refund of excess duty paid. Following the High Court's directive, the Adjudicating Authority granted the refund, stating that there was no unjust enrichment based on evidence provided.
Refund claim - unjust enrichment - Initially claim filed without challenging the self-assessed Bills of Entry - During the appeal process, the appellant sought to amend the bills of entry, which was initially rejected but later allowed by the High Court. The High Court directed the amendment of bills of entry to reflect the correct duty rate, enabling the appellant to seek a refund of excess duty paid. Following the High Court's directive, the Adjudicating Authority granted the refund, stating that there was no unjust enrichment based on evidence provided.
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