Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
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Classification of imported goods, specifically di-methyl lauryl amine (DMLA), under the Customs Tariff Act, 1975. The key points are: The classification of DMLA as a 'surface active agent' under heading 3402 was disputed. The test reports submitted were questioned for their validity and bona fides. The adjudicating authority did not consider the test reports furnished by the importer. The Supreme Court's ruling in Hindustan Ferodo Ltd v. Collector of Central Excise emphasizes that the onus of establishing the classification lies with the Revenue, and if evidence is not led, the appeal should be allowed. The benchmark in note 3 of chapter 34 of the Customs Tariff Act, 1975, must be met through valid test results. The order was set aside for fresh adjudication after considering the test results. The penalties imposed on individuals were found unsustainable and set aside. The dispute was remanded back to the original authority for fresh adjudication.
Classification of imported goods, specifically di-methyl lauryl amine (DMLA), under the Customs Tariff Act, 1975. The key points are: The classification of DMLA as a 'surface active agent' under heading 3402 was disputed. The test reports submitted were questioned for their validity and bona fides. The adjudicating authority did not consider the test reports furnished by the importer. The Supreme Court's ruling in Hindustan Ferodo Ltd v. Collector of Central Excise emphasizes that the onus of establishing the classification lies with the Revenue, and if evidence is not led, the appeal should be allowed. The benchmark in note 3 of chapter 34 of the Customs Tariff Act, 1975, must be met through valid test results. The order was set aside for fresh adjudication after considering the test results. The penalties imposed on individuals were found unsustainable and set aside. The dispute was remanded back to the original authority for fresh adjudication.
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