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...
Penal liability under Sections 114(iii) and 114AA requires direct and concrete proof of knowing involvement in the fraudulent export activity; suspicion, assumption, or merely suggestive material is insufficient. The Tribunal found no evidence linking the appellant, who was not the Customs Broker for the exports, to the consignments or to any inflated valuation, and held that provision of contact details or documents to another person did not by itself establish a premeditated role in wrongful IGST refund facilitation. The penalties were set aside.
Penal liability under Sections 114(iii) and 114AA requires direct and concrete proof of knowing involvement in the fraudulent export activity; suspicion, assumption, or merely suggestive material is insufficient. The Tribunal found no evidence linking the appellant, who was not the Customs Broker for the exports, to the consignments or to any inflated valuation, and held that provision of contact details or documents to another person did not by itself establish a premeditated role in wrongful IGST refund facilitation. The penalties were set aside.
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