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...
Refund of excess duty – Import of vessel for dredging work – If refund claim was in respect of Bunkers on imported vessels namely dredger, then that could have been entertained and allowed - HC
Refund of excess duty – Import of vessel for dredging work – If refund claim was in respect of Bunkers on imported vessels namely dredger, then that could have been entertained and allowed - HC
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