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...
Rejection of refund claim under Section 27 of the Customs Act, 1962 - Mercedes Benz Car imported and cleared on assessment and payment of duty - claiming fulfilment of notification and relying on Board’s circular not relevant as there was non-challenge of assessment order made under Bill of Entry - AT
Rejection of refund claim under Section 27 of the Customs Act, 1962 - Mercedes Benz Car imported and cleared on assessment and payment of duty - claiming fulfilment of notification and relying on Board’s circular not relevant as there was non-challenge of assessment order made under Bill of Entry - AT
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