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...
CESTAT Bangalore upheld the revocation of license, forfeiture of security deposit, and penalty for smuggling gold as Diplomatic Cargo. The notice was not time-barred u/s 17(1) of CBLR 2018. Non-production of documents claim was dismissed as counsel had opportunity to submit based on later-received documents. Refusal of cross-examination was deemed delay tactic u/s SC Order. Violation of CBLR 2018 u/s 10(d), 10(n), and 10(e) by declaring false consignor details and aiding smuggling. Appellant's actions facilitated smuggling, breaching trust. Appeal dismissed, impugned order upheld.
CESTAT Bangalore upheld the revocation of license, forfeiture of security deposit, and penalty for smuggling gold as Diplomatic Cargo. The notice was not time-barred u/s 17(1) of CBLR 2018. Non-production of documents claim was dismissed as counsel had opportunity to submit based on later-received documents. Refusal of cross-examination was deemed delay tactic u/s SC Order. Violation of CBLR 2018 u/s 10(d), 10(n), and 10(e) by declaring false consignor details and aiding smuggling. Appellant's actions facilitated smuggling, breaching trust. Appeal dismissed, impugned order upheld.
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