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    August 18, 2026   Case LawsIncome Tax
    Post-purchase residential reconstruction costs qualify for capital gains exemption when they genuinely improve the acquired house for residence.
    August 18, 2026   Case LawsIncome Tax
    Co-operative society deposit interest may retain business-income character, subject to statutory deposit conditions and factual verification.
    August 18, 2026   Case LawsIncome Tax
    Reassessment of a dissolved firm fails where successor income was already assessed and recorded reasons lacked transaction-specific material.
    August 18, 2026   Case LawsIncome Tax
    Commission expenditure linked to pharmaceutical marketing income qualifies as business deduction when recipient identity, genuineness and business pur...
    August 18, 2026   Case LawsIncome Tax
    Section 87A rebate applies to tax on listed equity short-term capital gains taxed at the special rate.
    August 18, 2026   Case LawsIncome Tax
    Unabsorbed depreciation retains its character and can offset house-property income despite absence of positive business income.
    August 18, 2026   Case LawsIncome Tax
    Business expenditure and hedging premium claims remain allowable, while plant-related receipts reduce capital work-in-progress.
    August 18, 2026   Case LawsIncome Tax
    Captive wind-power profits use consumer tariff for deduction; unsupported payment disallowance for alleged withholding failures cannot stand.
    August 18, 2026   Case LawsIncome Tax
    Indexed cost of improvement requires proof of actual works and payments; estimates and quotations cannot support the claim.
    August 18, 2026   Case LawsIncome Tax
    Penny-stock sale additions require taxpayer-linked evidence, while undisclosed exempt capital gains can justify reassessment proceedings.
    August 18, 2026   Case LawsCustoms
    Evidentiary currency seizure under customs law remains retainable despite expiry of the notice period for confiscation proceedings.
    August 18, 2026   Case LawsCustoms
    Unjust enrichment in customs refunds fails where sales evidence proves duty incidence was not passed to buyers.
    August 18, 2026   Case LawsCustoms
    Customs detention starts the notice limitation period, invalidating extensions issued after the original period expires.
    August 18, 2026   Case LawsCustoms
    Customs detention without seizure requirements is arbitrary; imported goods require conditional release while assessment and adjudication continue.
    August 18, 2026   Case LawsCustoms
    Customs show cause adjudication must meet statutory timelines; procedural amendments cannot revive stale or delayed claims.
    August 18, 2026   Case LawsCustoms
    Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
    August 18, 2026   Case LawsCustoms
    Social Welfare Surcharge requires actual collection of basic customs duty, not MEIS or SEIS scrip debits.
    August 18, 2026   Case LawsCustoms
    Lawful domestic procurement evidence defeats gold confiscation when authorities fail to verify documents or prove smuggling and currency-sale links.
    August 18, 2026   Case LawsCustoms
    Burden of proof for foreign-origin gold requires lawful import evidence; unsupported claims can trigger confiscation and penalties.
    August 18, 2026   Case LawsCustoms
    Vegetable extract classification: standardising oil and antioxidant additions do not convert Keranat into a residual food preparation.
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    August 18, 2026   Case Laws Income Tax
    Post-purchase residential reconstruction costs qualify for capital gains exemption when they genuinely improve the acquired house for residence.
    August 18, 2026   Case Laws Income Tax
    Co-operative society deposit interest may retain business-income character, subject to statutory deposit conditions and factual verification.
    August 18, 2026   Case Laws Income Tax
    Reassessment of a dissolved firm fails where successor income was already assessed and recorded reasons lacked transaction-specific material.
    August 18, 2026   Case Laws Income Tax
    Commission expenditure linked to pharmaceutical marketing income qualifies as business deduction when recipient identity, genuineness and business purpose are established.
    August 18, 2026   Case Laws Income Tax
    Section 87A rebate applies to tax on listed equity short-term capital gains taxed at the special rate.
    August 18, 2026   Case Laws Income Tax
    Unabsorbed depreciation retains its character and can offset house-property income despite absence of positive business income.
    August 18, 2026   Case Laws Income Tax
    Business expenditure and hedging premium claims remain allowable, while plant-related receipts reduce capital work-in-progress.
    August 18, 2026   Case Laws Income Tax
    Captive wind-power profits use consumer tariff for deduction; unsupported payment disallowance for alleged withholding failures cannot stand.
    August 18, 2026   Case Laws Income Tax
    Indexed cost of improvement requires proof of actual works and payments; estimates and quotations cannot support the claim.
    August 18, 2026   Case Laws Income Tax
    Penny-stock sale additions require taxpayer-linked evidence, while undisclosed exempt capital gains can justify reassessment proceedings.
    August 18, 2026   Case Laws Customs
    Evidentiary currency seizure under customs law remains retainable despite expiry of the notice period for confiscation proceedings.
    August 18, 2026   Case Laws Customs
    Unjust enrichment in customs refunds fails where sales evidence proves duty incidence was not passed to buyers.
    August 18, 2026   Case Laws Customs
    Customs detention starts the notice limitation period, invalidating extensions issued after the original period expires.
    August 18, 2026   Case Laws Customs
    Customs detention without seizure requirements is arbitrary; imported goods require conditional release while assessment and adjudication continue.
    August 18, 2026   Case Laws Customs
    Customs show cause adjudication must meet statutory timelines; procedural amendments cannot revive stale or delayed claims.
    August 18, 2026   Case Laws Customs
    Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained unrefuted.
    August 18, 2026   Case Laws Customs
    Social Welfare Surcharge requires actual collection of basic customs duty, not MEIS or SEIS scrip debits.
    August 18, 2026   Case Laws Customs
    Lawful domestic procurement evidence defeats gold confiscation when authorities fail to verify documents or prove smuggling and currency-sale links.
    August 18, 2026   Case Laws Customs
    Burden of proof for foreign-origin gold requires lawful import evidence; unsupported claims can trigger confiscation and penalties.
    August 18, 2026   Case Laws Customs
    Vegetable extract classification: standardising oil and antioxidant additions do not convert Keranat into a residual food preparation.

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      Home› Highlights › GST › 2024 › July, 2024 › This
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      GST

      Entry No. 59 of Notification No. 01/2017 Central Tax (Rate)...

      Powdered Mixture 'Pushti' Ineligible for GST Exemptions: Not Covered by 2022 Amendments or Relevant Circulars.

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      GSTJuly 31, 2024Case LawsAAR
      Entry No. 59 of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017, as amended by Notification 06/2022-Central Tax (Rate) dated 13.07.2022, mentions 'Meal and powder of the dried leguminous vegetables' but the applicant's product 'pushti' is a powdered mixture of cereals, pulses, and sugar, hence not covered under this entry. Entry No. 78 of Notification No. 02/2027 Central Tax (Rates) dated 28.06.2017, as amended by Notification No. 07/2022 Central Tax (Rate) dated 13.07.2022, mentions 'Flour of the dried leguminous vegetables' but the applicant's product 'pushti' is a powdered mixture of cereals, pulses, and sugar, hence not covered under this entry. Exemption under S.N.66 clause (b) (ii) of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and Circular No. 149/05/2021-GST dated 17.06.2021 is not applicable as the applicant is supplying goods and not services. Clarification No. KSA/GST.CR-05/2019-20 dated 23.06.2021 issued by Karnataka is also not applicable.
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