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...
An assessee-trust denied exemption under s.11 sought revision under s.264 against an order appealable under s.246A. The revisional authority could not refuse to exercise jurisdiction merely because an appellate remedy existed, since the statute does not mandate exhaustion of appeal where no appeal is filed; accordingly, rejection on that ground was unsustainable. Further, s.264 powers are wide and intended to prevent miscarriage of justice, enabling relief even where the assessee's own mistake in the return caused omission of a legitimate claim; Goetze (India) Ltd. was held inapplicable. The impugned order rejecting the s.264 application for AY 2016-17 was quashed and set aside. - HC
An assessee-trust denied exemption under s.11 sought revision under s.264 against an order appealable under s.246A. The revisional authority could not refuse to exercise jurisdiction merely because an appellate remedy existed, since the statute does not mandate exhaustion of appeal where no appeal is filed; accordingly, rejection on that ground was unsustainable. Further, s.264 powers are wide and intended to prevent miscarriage of justice, enabling relief even where the assessee's own mistake in the return caused omission of a legitimate claim; Goetze (India) Ltd. was held inapplicable. The impugned order rejecting the s.264 application for AY 2016-17 was quashed and set aside. - HC
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