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...
Classification of goods - The commutators remain a part of motor, which in turn is used as a component of other machine. In view of the above, the correct classification of commutators is 85.03 - AT
Classification of goods - The commutators remain a part of motor, which in turn is used as a component of other machine. In view of the above, the correct classification of commutators is 85.03 - AT
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