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...
100% EOU - debonding obligation - not achieving value addition - Once the element of intention to evade duty is absent and as a matter of fact there is no such allegation in the SCN, demand of duty, confiscation of capital goods and imposition of penalty ought not to have been fastened on the respondent. - HC
100% EOU - debonding obligation - not achieving value addition - Once the element of intention to evade duty is absent and as a matter of fact there is no such allegation in the SCN, demand of duty, confiscation of capital goods and imposition of penalty ought not to have been fastened on the respondent. - HC
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