RPA (Remote Pilot Aircraft) for military use defined to include drones/UAV/UAS; exemptions limited to specified defence imports with Joint Secretary c...
Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities...
Nonprosecution by the taxpayer led to dismissal of the departmental appeal and an ex parte assessment order under reassessment provisions; the tribunal noted the taxpayer's unfamiliarity with law but emphasised failure to file requisite details. Outcome: the tribunal remanded the matter to the assessing officer for fresh adjudication and verification of issues, and directed the taxpayer to pay a cost of Rs.2,000 to the Prime Minister's Relief Fund within two weeks.
Nonprosecution by the taxpayer led to dismissal of the departmental appeal and an ex parte assessment order under reassessment provisions; the tribunal noted the taxpayer's unfamiliarity with law but emphasised failure to file requisite details. Outcome: the tribunal remanded the matter to the assessing officer for fresh adjudication and verification of issues, and directed the taxpayer to pay a cost of Rs.2,000 to the Prime Minister's Relief Fund within two weeks.
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