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...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Preferential duty exemption under SAFTA was upheld where the certificates of origin, later verified by Bangladesh authorities, were confirmed as correct and could not be disregarded on a unilateral assumption about the origin of the goods. The Tribunal also rejected selective retesting and extrapolation of a few later laboratory results to all consignments, finding the method legally untenable and inconsistent with the original reports. It further held that the extended period of limitation was unavailable because the import documents had been disclosed at clearance and no suppression, wilful misstatement or collusion was proved. The objection that recovery proceedings were invalid for want of a departmental appeal against self-assessed bills of entry was also rejected.
Preferential duty exemption under SAFTA was upheld where the certificates of origin, later verified by Bangladesh authorities, were confirmed as correct and could not be disregarded on a unilateral assumption about the origin of the goods. The Tribunal also rejected selective retesting and extrapolation of a few later laboratory results to all consignments, finding the method legally untenable and inconsistent with the original reports. It further held that the extended period of limitation was unavailable because the import documents had been disclosed at clearance and no suppression, wilful misstatement or collusion was proved. The objection that recovery proceedings were invalid for want of a departmental appeal against self-assessed bills of entry was also rejected.
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