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...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
HC determined that the Order-in-Original permitting re-export of goods from a Free Trade Warehouse Zone/Special Economic Zone, subject to a redemption fine, was not challenged by Customs authorities and thus became final. The Customs appeal (CUAPP(L)/14143/2025) challenging the CESTAT order does not impede the re-export process. The court emphasized that the appeal will be evaluated independently on its merits, without prejudicing the current re-export authorization. Petition disposed of, maintaining the original order's validity.
HC determined that the Order-in-Original permitting re-export of goods from a Free Trade Warehouse Zone/Special Economic Zone, subject to a redemption fine, was not challenged by Customs authorities and thus became final. The Customs appeal (CUAPP(L)/14143/2025) challenging the CESTAT order does not impede the re-export process. The court emphasized that the appeal will be evaluated independently on its merits, without prejudicing the current re-export authorization. Petition disposed of, maintaining the original order's validity.
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