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 food preparations, namely, wheat flour, rice flour, corn crunch, rice crunch, etc. - Whether the goods in question are classifiable under chapter heading 1901.11 or under chapter heading 1901.19 or not? - Difference of opinion on merit i.e. issue of classification but concurrent decision on the issue of period of limitation while setting aside the demand. - AT
Classification of food preparations, namely, wheat flour, rice flour, corn crunch, rice crunch, etc. - Whether the goods in question are classifiable under chapter heading 1901.11 or under chapter heading 1901.19 or not? - Difference of opinion on merit i.e. issue of classification but concurrent decision on the issue of period of limitation while setting aside the demand. - AT
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