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...
Valuation of imported goods - The only charge in the proceedings is that the Indian importer is related to the intermediary through whom the goods are supplied to DESU - the same cannot be a reason for rejecting the transaction value.
Valuation of imported goods - The only charge in the proceedings is that the Indian importer is related to the intermediary through whom the goods are supplied to DESU - the same cannot be a reason for rejecting the transaction value.
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