Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
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Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
HC declined to entertain writ petition challenging Principal Commissioner's ex parte Service Tax liability order, directing petitioner to pursue statutory appeal remedy. Court noted petitioner had previously withdrawn similar petition (CWJC 9292/2010) and already deposited 7.5% pre-deposit for appeal. While HC retained discretionary power to hear writs despite alternative remedies, circumstances warranted relegation to appellate process. Petitioner granted 8 weeks to file appeal, with Appellate Authority directed to consider limitation period excluding time spent in current proceedings since 19.08.2024. Previous liberty to file fresh writ petition held immaterial given available statutory remedy. Matter disposed with appellate pathway preserved.
HC declined to entertain writ petition challenging Principal Commissioner's ex parte Service Tax liability order, directing petitioner to pursue statutory appeal remedy. Court noted petitioner had previously withdrawn similar petition (CWJC 9292/2010) and already deposited 7.5% pre-deposit for appeal. While HC retained discretionary power to hear writs despite alternative remedies, circumstances warranted relegation to appellate process. Petitioner granted 8 weeks to file appeal, with Appellate Authority directed to consider limitation period excluding time spent in current proceedings since 19.08.2024. Previous liberty to file fresh writ petition held immaterial given available statutory remedy. Matter disposed with appellate pathway preserved.
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