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...
Valuation - sale of petroleum products through dealers - the appellant had discharged more excise duty on the clearances to and from COCO outlet, wherein the assessable value is more than the assessable value of the petroleum products cleared to dealers, which implies that the commission which has been extended to dealers has been included in the value. - AT
Valuation - sale of petroleum products through dealers - the appellant had discharged more excise duty on the clearances to and from COCO outlet, wherein the assessable value is more than the assessable value of the petroleum products cleared to dealers, which implies that the commission which has been extended to dealers has been included in the value. - AT
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