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...
Classification of the goods - redemption fine & penalty - Wireless Data Device or mobile phones - procedural relaxations and facilitation measures are for facilitating the speedy clearance of the imported goods should not be taken into account while adjudging the offence against them deliberate perpetuating fraud/ misdeclaration leading to misclassification - fine & penalty sustained
Classification of the goods - redemption fine & penalty - Wireless Data Device or mobile phones - procedural relaxations and facilitation measures are for facilitating the speedy clearance of the imported goods should not be taken into account while adjudging the offence against them deliberate perpetuating fraud/ misdeclaration leading to misclassification - fine & penalty sustained
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