Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
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...
Recovery of arrears of tax / duty of company from the director of company - The action of the respondents in compelling the petitioner to clear the dues of the company cannot be sustained
Recovery of arrears of tax / duty of company from the director of company - The action of the respondents in compelling the petitioner to clear the dues of the company cannot be sustained
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