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...
Valuation - Franchise service - inclusion of amount of sale of books, admission kit, curriculum etc. - benefit of N/N. 12/2003-ST - There is no requirement in the notification that the supply of the goods/ materials should be under a separate contract. Notification does not talk about dominant nature of contract for allowing the exemption under this notification.
Valuation - Franchise service - inclusion of amount of sale of books, admission kit, curriculum etc. - benefit of N/N. 12/2003-ST - There is no requirement in the notification that the supply of the goods/ materials should be under a separate contract. Notification does not talk about dominant nature of contract for allowing the exemption under this notification.
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