Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Charitable tree plantation and maintenance for environmental preservation treated as "charitable activity", exempt from GST under Notification 12/2017...
Deduction of rent expenditure was denied because the assessee failed to prove that the new premises were used for business during the relevant AY. Although a rent agreement and an application to shift the excise licence were produced, business use was legally contingent on excise permission and issuance of a new licence, which were granted only in the subsequent AY; without such permission, the assessee could not have shifted operations, and the premises could not be treated as used for business in the year under consideration. The disallowance was therefore sustained and the appeal was dismissed. - HC
Deduction of rent expenditure was denied because the assessee failed to prove that the new premises were used for business during the relevant AY. Although a rent agreement and an application to shift the excise licence were produced, business use was legally contingent on excise permission and issuance of a new licence, which were granted only in the subsequent AY; without such permission, the assessee could not have shifted operations, and the premises could not be treated as used for business in the year under consideration. The disallowance was therefore sustained and the appeal was dismissed. - HC
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