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...
Valuation of imported goods - Scrap - reports of Chartered Engineers suggest that part of the material is serviceable and could also be used as such - the appellant had approached Revenue for mutilation of goods which may be permitted to clear the scrap after mutilation at their own cost
Valuation of imported goods - Scrap - reports of Chartered Engineers suggest that part of the material is serviceable and could also be used as such - the appellant had approached Revenue for mutilation of goods which may be permitted to clear the scrap after mutilation at their own cost
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