Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Chit funds - Taxability of foreman dividend - The assessee was a business concern and its aim was to make profits and, thus, the principles of mutuality could not be applied to it - AT
Chit funds - Taxability of foreman dividend - The assessee was a business concern and its aim was to make profits and, thus, the principles of mutuality could not be applied to it - AT
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