Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
The Appellate Tribunal (ITAT) addressed the issue of denial of registration u/s 12A by invoking Section 13(1)(b) due to the trust institution being created for the benefit of a particular religious community. The trust's activities were stated as "charitable" with objects related to "medical relief" for a specific community. Previous ITAT cases clarified that Section 13 is applicable during assessment, not registration. The Tribunal emphasized that Section 13 should not be used to deny registration under Section 12A. The matter was remanded for re-consideration without disentitling the applicant. The appeal was allowed for statistical purposes.
The Appellate Tribunal (ITAT) addressed the issue of denial of registration u/s 12A by invoking Section 13(1)(b) due to the trust institution being created for the benefit of a particular religious community. The trust's activities were stated as "charitable" with objects related to "medical relief" for a specific community. Previous ITAT cases clarified that Section 13 is applicable during assessment, not registration. The Tribunal emphasized that Section 13 should not be used to deny registration under Section 12A. The matter was remanded for re-consideration without disentitling the applicant. The appeal was allowed for statistical purposes.
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