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...
Import of restricted goods - Scrap/ second hand goods - imposing an exemplary redemption fine and penalty without considering the margin of profit - the redemption fine and penalty imposed in the present case is highly exorbitant and is liable to be reduced.
Import of restricted goods - Scrap/ second hand goods - imposing an exemplary redemption fine and penalty without considering the margin of profit - the redemption fine and penalty imposed in the present case is highly exorbitant and is liable to be reduced.
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