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...
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Provisional release of seized imported goods pending adjudication was directed on conditions where only a seizure memo had been issued and the request was confined to interim relief. The Court followed earlier writ petitions on the same footing and ordered release on payment of the enhanced duty as quantified, furnishing of a bank guarantee for ten per cent of the value of the goods, and maintenance of transaction particulars if the goods were sold after release. The order made clear that conditional release would not affect the authority's power to continue adjudication, which had to be decided independently on the parties' objections and contentions.
Provisional release of seized imported goods pending adjudication was directed on conditions where only a seizure memo had been issued and the request was confined to interim relief. The Court followed earlier writ petitions on the same footing and ordered release on payment of the enhanced duty as quantified, furnishing of a bank guarantee for ten per cent of the value of the goods, and maintenance of transaction particulars if the goods were sold after release. The order made clear that conditional release would not affect the authority's power to continue adjudication, which had to be decided independently on the parties' objections and contentions.
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