Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
Authorities under the GST regime cannot disregard a binding High Court declaration on SEZ refund claims merely because the issue has been taken to the Supreme Court; the law declared in Britannia continued to apply until displaced by a contrary High Court or Supreme Court ruling. On that basis, the refund rejection and appellate orders were unsustainable insofar as they refused to follow Britannia. The Court also noted that the question whether the services were for authorised operations, supported by the specified officer's endorsement, had not been adjudicated below and required fresh examination. The matter was remanded to the Assistant Commissioner for reconsideration in accordance with law.
Authorities under the GST regime cannot disregard a binding High Court declaration on SEZ refund claims merely because the issue has been taken to the Supreme Court; the law declared in Britannia continued to apply until displaced by a contrary High Court or Supreme Court ruling. On that basis, the refund rejection and appellate orders were unsustainable insofar as they refused to follow Britannia. The Court also noted that the question whether the services were for authorised operations, supported by the specified officer's endorsement, had not been adjudicated below and required fresh examination. The matter was remanded to the Assistant Commissioner for reconsideration in accordance with law.
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