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...
The HC set aside the orders of the appellate and adjudicating authorities and disposed of the statutory appeal and accompanying writ, remitting the matter to the Assistant Commissioner, N.S. Road, Burrabazar, West Bengal for de novo adjudication. The appellants are directed to file an additional reply with supporting documents within three weeks of service; upon receipt the authority must afford a personal hearing to the appellants' authorised representative, conduct fresh proceedings and pass merit-based orders within six weeks of conclusion of the hearing, considering the effect of the December 11, 2023 discontinuance and any other grounds. Seventy-five percent of the disputed tax already recovered shall be treated as a deposit pending final determination.
The HC set aside the orders of the appellate and adjudicating authorities and disposed of the statutory appeal and accompanying writ, remitting the matter to the Assistant Commissioner, N.S. Road, Burrabazar, West Bengal for de novo adjudication. The appellants are directed to file an additional reply with supporting documents within three weeks of service; upon receipt the authority must afford a personal hearing to the appellants' authorised representative, conduct fresh proceedings and pass merit-based orders within six weeks of conclusion of the hearing, considering the effect of the December 11, 2023 discontinuance and any other grounds. Seventy-five percent of the disputed tax already recovered shall be treated as a deposit pending final determination.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
