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...
Validity of Complete and overall cap on the duty credit scrip - Incremental Export Incentivisation Scheme (“IEIS”) - misuse of the scheme - the 2013 Notification places no cap or restriction on the value of the IEIS scrip. - HC
Validity of Complete and overall cap on the duty credit scrip - Incremental Export Incentivisation Scheme (“IEIS”) - misuse of the scheme - the 2013 Notification places no cap or restriction on the value of the IEIS scrip. - HC
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