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...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
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Duty paid under protest in a customs classification dispute became refundable once the classification was finally decided in the importer's favour, and the refund followed as a natural consequence of the adjudication. The Tribunal held that money collected and retained contrary to law could not be kept without compensating the importer by way of interest, especially where the Revenue had enjoyed the benefit of the deposit from the date of import. It rejected the Revenue's reliance on authorities dealing with different factual settings and upheld the appellate order granting interest on the refunded amount, dismissing the Revenue's appeal.
Duty paid under protest in a customs classification dispute became refundable once the classification was finally decided in the importer's favour, and the refund followed as a natural consequence of the adjudication. The Tribunal held that money collected and retained contrary to law could not be kept without compensating the importer by way of interest, especially where the Revenue had enjoyed the benefit of the deposit from the date of import. It rejected the Revenue's reliance on authorities dealing with different factual settings and upheld the appellate order granting interest on the refunded amount, dismissing the Revenue's appeal.
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