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...
Condonation of delay of 19 years in filing an appeal - Recovery of penalty - The present appeal is barred by time as the same has been filed after the expiry of more than 19 years and that too without seeking condonation - appeal dismissed. - AT
Condonation of delay of 19 years in filing an appeal - Recovery of penalty - The present appeal is barred by time as the same has been filed after the expiry of more than 19 years and that too without seeking condonation - appeal dismissed. - AT
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