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...
Cancellation of registration under provisions concerning specified violations was quashed because the tax authority failed to identify any specified violation attributable to the trust; receipt of funds from an Indian citizen resident abroad, sent from personal savings through normal banking channels, was treated per FCRA guidance as not constituting foreign contribution, and suspicion without corroborative evidence cannot substitute for incriminating material. The tribunal emphasised that cancellation powers target misuse or failure to apply donations to objects of the trust, which was not shown here, and therefore the registration cancellation was unsustainable and the appeal allowed.
Cancellation of registration under provisions concerning specified violations was quashed because the tax authority failed to identify any specified violation attributable to the trust; receipt of funds from an Indian citizen resident abroad, sent from personal savings through normal banking channels, was treated per FCRA guidance as not constituting foreign contribution, and suspicion without corroborative evidence cannot substitute for incriminating material. The tribunal emphasised that cancellation powers target misuse or failure to apply donations to objects of the trust, which was not shown here, and therefore the registration cancellation was unsustainable and the appeal allowed.
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