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 - demand of customs duty foregone on the excess quantity of imported scrap - manufacture - after segregation of the mixed imported scrap, the segregated scrap, if cleared, cannot be considered as clearance of “inputs as such” - Demand cannot sustain.
100% EOU - demand of customs duty foregone on the excess quantity of imported scrap - manufacture - after segregation of the mixed imported scrap, the segregated scrap, if cleared, cannot be considered as clearance of “inputs as such” - Demand cannot sustain.
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