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...
Automobile Cess Rules creates liability for the payment of automobile cess, but, it creates no liability for any penalty and hence any penalty cannot be levied under Section 173 (Q) of the The Central Excise Act, 1944 - HC
Automobile Cess Rules creates liability for the payment of automobile cess, but, it creates no liability for any penalty and hence any penalty cannot be levied under Section 173 (Q) of the The Central Excise Act, 1944 - HC
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