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...
Refusal to grant registration u/s 12A – when the religious activity carried on by a particular section of people would be a charitable activity for or towards other members of the community or also public at large. - AT
Refusal to grant registration u/s 12A – when the religious activity carried on by a particular section of people would be a charitable activity for or towards other members of the community or also public at large. - AT
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