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...
Self adjustment of service tax - Rule 6(4A) and 6(4B) - demand has been confirmed solely on the ground that the adjustment under Rule 6(4B)(ii) cannot be done after the month/ quarter immediately succeeding the month or quarter the mistake happened - demand set aside
Self adjustment of service tax - Rule 6(4A) and 6(4B) - demand has been confirmed solely on the ground that the adjustment under Rule 6(4B)(ii) cannot be done after the month/ quarter immediately succeeding the month or quarter the mistake happened - demand set aside
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