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...
Remission of duty - Rule 21 of CER, 2002 - goods destroyed by fire - The satisfaction envisaged by the rule is not arbitrary satisfaction but the judicial satisfaction of the Commissioner based upon objective analysis of the facts - remission allowed - AT
Remission of duty - Rule 21 of CER, 2002 - goods destroyed by fire - The satisfaction envisaged by the rule is not arbitrary satisfaction but the judicial satisfaction of the Commissioner based upon objective analysis of the facts - remission allowed - AT
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