Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
Issue concerns denial of exemption under charitable-trust law for part of salary paid to a specified officer on grounds of excessiveness; the legal point applied is assessment of reasonableness of remuneration by reference to role, responsibilities and relevant experience. The increase in salary was held to correspond to expanded duties and proven industry experience, and was approved by the entity's managing committee; as a result the challenged disallowance was not sustained and the payment was treated as reasonable for exemption purposes.
Issue concerns denial of exemption under charitable-trust law for part of salary paid to a specified officer on grounds of excessiveness; the legal point applied is assessment of reasonableness of remuneration by reference to role, responsibilities and relevant experience. The increase in salary was held to correspond to expanded duties and proven industry experience, and was approved by the entity's managing committee; as a result the challenged disallowance was not sustained and the payment was treated as reasonable for exemption purposes.
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