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...
SSI Exemption - valuation - clandestine removal of goods - merely because the invoices issued did not follow their sequential number it is not sufficient to hold that these are parallel invoices. - AT
SSI Exemption - valuation - clandestine removal of goods - merely because the invoices issued did not follow their sequential number it is not sufficient to hold that these are parallel invoices. - AT
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