Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
The dominant issue was whether the Notification dated 20.01.2016 and the amendment inserting the words "other than facilities provided in intensive care unit (ICU)" in the luxury-tax charging provision were merely clarificatory/declaratory, thereby operating retrospectively. The court held that where an amendment elucidates an existing levy, it relates back to the original provision and cannot be treated as prospective. Since the pre-amendment levy covered charges for hospital rooms and allied facilities, the amendment clarified that charges collected from patients admitted in ICU were never intended to be taxed, warranting retroactive exemption for prior assessment years. Consequently, the assessment order and demand notices levying luxury tax on ICU-related charges were quashed and the petition was allowed. - HC
The dominant issue was whether the Notification dated 20.01.2016 and the amendment inserting the words "other than facilities provided in intensive care unit (ICU)" in the luxury-tax charging provision were merely clarificatory/declaratory, thereby operating retrospectively. The court held that where an amendment elucidates an existing levy, it relates back to the original provision and cannot be treated as prospective. Since the pre-amendment levy covered charges for hospital rooms and allied facilities, the amendment clarified that charges collected from patients admitted in ICU were never intended to be taxed, warranting retroactive exemption for prior assessment years. Consequently, the assessment order and demand notices levying luxury tax on ICU-related charges were quashed and the petition was allowed. - HC
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