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...
Demand of duty based on statement recorded u/s 14 of the Central Excise Act, 1944 - flagrant violation of Section 9D by relying upon statements without admitting them in evidence by following the prescribed procedure contained therein - Matter remanded back - HC
Demand of duty based on statement recorded u/s 14 of the Central Excise Act, 1944 - flagrant violation of Section 9D by relying upon statements without admitting them in evidence by following the prescribed procedure contained therein - Matter remanded back - HC
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