Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
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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