Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Onus on Revenue to establish imported goods classifiable under Tariff Item 2710 1220 as Natural Gasoline Liquid (NGL) not discharged. Classification of goods as Naphtha under Tariff Item 27101290 declared by appellant held correct. When department fails to discharge burden of proving claimed classification, entire proceeding vitiated. Settled law that if department doesn't discharge onus for classification claim, appellant's declared classification upheld.
Onus on Revenue to establish imported goods classifiable under Tariff Item 2710 1220 as Natural Gasoline Liquid (NGL) not discharged. Classification of goods as Naphtha under Tariff Item 27101290 declared by appellant held correct. When department fails to discharge burden of proving claimed classification, entire proceeding vitiated. Settled law that if department doesn't discharge onus for classification claim, appellant's declared classification upheld.
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