The Tribunal held that goods retained the essential character of wheelchairs despite added toileting facility. It ruled that exemption cannot be denied when mobility remains the primary function.
The Tribunal held that duty demand cannot be sustained without evidence showing how IGCR rules were violated. In absence of proof of improper clearance, the demand and penalty were set aside.
The Tribunal held that insolvency proceedings cannot be avoided when total debt is higher than the arbitral claim. It ruled that undisputed default justified admission under Section 7.
ITAT held that where sales are not disputed, entire purchases cannot be disallowed. Only 15% profit element was taxed, reinforcing that tax applies to real income, not gross receipts.
The Court held that recovery under Section 79 is valid when the assessment has attained finality and dues remain unpaid. It ruled that no prior notice or fresh adjudication is required in such cases.
The issue involved rejection of a delayed claim in bankruptcy proceedings. The Tribunal held that concealment of material facts by the debtor prevented timely filing. It ruled that such delay could be condoned when sufficiently explained and directed admission of the claim.
The court interpreted the scope of Section 91 CrPC in summoning documents. It ruled that parties cannot demand documents as a matter of right. The judgment stresses that relevance is the key criterion.
The issue involved denial of service tax refund on employee insurance services in an SEZ unit. The Tribunal held that such insurance services fall within authorised operations and cannot be excluded.
The Tribunal held that an unsigned agreement without corroboration cannot be treated as incriminating material. Proceedings under section 153C were declared invalid.
The Tribunal held that payments and delivery handled by the assessee’s PA indicated control over the transaction. The absence of evidence supporting the daughter’s role led to confirmation of addition.
