Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Entitlement to concessional IGST at 0.1% under Notification No. 41/2017-I.T.(Rate) turns on strict compliance with the Notification's prescribed conditions, particularly that the registered recipient must place an order on the registered supplier and goods must move from the registered supplier either directly to the export point or to a registered warehouse as specified. The court held that the scheme contemplates only the registered supplier and registered recipient and that supply to a third party does not meet the conditions; purposive construction in favour of the taxpayer could not override clear, express conditions. Outcome: concession denied and writ dismissed.
Entitlement to concessional IGST at 0.1% under Notification No. 41/2017-I.T.(Rate) turns on strict compliance with the Notification's prescribed conditions, particularly that the registered recipient must place an order on the registered supplier and goods must move from the registered supplier either directly to the export point or to a registered warehouse as specified. The court held that the scheme contemplates only the registered supplier and registered recipient and that supply to a third party does not meet the conditions; purposive construction in favour of the taxpayer could not override clear, express conditions. Outcome: concession denied and writ dismissed.
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