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...
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Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
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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