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...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Classification of Imported Goods – Import of Cotton seed oil - benefit of Exemption - once goods which were imported are edible after the refining, they have to be held as edible grade when imported - stay granted - AT
Classification of Imported Goods – Import of Cotton seed oil - benefit of Exemption - once goods which were imported are edible after the refining, they have to be held as edible grade when imported - stay granted - AT
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