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...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
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The HC held that an appeal against the CESTAT order would lie before the Supreme Court u/s 35L of the Central Excise Act, 1944, as the original order passed by the Commissioner considered issues relating to taxability, allowability of CENVAT credit, and imposition of penalty, despite CESTAT only examining the limitation issue. Consequently, the HC dismissed the present appeal as not maintainable before it.
The HC held that an appeal against the CESTAT order would lie before the Supreme Court u/s 35L of the Central Excise Act, 1944, as the original order passed by the Commissioner considered issues relating to taxability, allowability of CENVAT credit, and imposition of penalty, despite CESTAT only examining the limitation issue. Consequently, the HC dismissed the present appeal as not maintainable before it.
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