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...
Differential CVD on imported mobile phones could not be recovered on the basis of alleged post-import alteration of retail sale price. The Tribunal found no sufficient evidence that the importer itself misdeclared or later manipulated the RSP, and rejected the attempt to treat the importer and distributor as one entity because the distributor was a separate legal person and there was no basis to pierce the corporate veil. It also held that customs law contained no machinery to redetermine RSP for reassessment of additional duty, and that any post-import relabelling would, at most, raise deemed manufacture consequences under central excise law. The demand, confiscation and penalties were therefore set aside.
Differential CVD on imported mobile phones could not be recovered on the basis of alleged post-import alteration of retail sale price. The Tribunal found no sufficient evidence that the importer itself misdeclared or later manipulated the RSP, and rejected the attempt to treat the importer and distributor as one entity because the distributor was a separate legal person and there was no basis to pierce the corporate veil. It also held that customs law contained no machinery to redetermine RSP for reassessment of additional duty, and that any post-import relabelling would, at most, raise deemed manufacture consequences under central excise law. The demand, confiscation and penalties were therefore set aside.
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