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...
Even though the export of software is not a taxable service but still the assessee cannot be denied Cenvat credit and that limitation u/s 11 B does not apply for refund of accumulated Cenvat credit - AT
Even though the export of software is not a taxable service but still the assessee cannot be denied Cenvat credit and that limitation u/s 11 B does not apply for refund of accumulated Cenvat credit - AT
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