Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
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...
Section 88(3) of the GST enactments makes directors of a private company in liquidation jointly and severally liable for unrecovered tax dues incurred during their tenure, unless they establish before the Commissioner that non-recovery was not caused by their gross neglect, misfeasance or breach of duty. The notes state that a director's later retirement from an associated partnership does not by itself prevent recovery from that firm's accounts where the person was a partner during the default period. They also address recovery from related entities: interchanged family management and formation of a subsequent company to avoid arrears may justify examination of whether the corporate veil should be lifted.
Section 88(3) of the GST enactments makes directors of a private company in liquidation jointly and severally liable for unrecovered tax dues incurred during their tenure, unless they establish before the Commissioner that non-recovery was not caused by their gross neglect, misfeasance or breach of duty. The notes state that a director's later retirement from an associated partnership does not by itself prevent recovery from that firm's accounts where the person was a partner during the default period. They also address recovery from related entities: interchanged family management and formation of a subsequent company to avoid arrears may justify examination of whether the corporate veil should be lifted.
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