Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
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...
Stay of demand - recovery notice during the pendency of the stay applications - Instruction No.1914 dated 02.12.1993 of the Board would make it clear that the stay petition filed with the AO must be disposed of within two weeks of the filing of petition by the taxpayer - recovery notice is obviously contrary to the Instructions and the Office Memorandum issued by the Board - calls for interference by this Court
Stay of demand - recovery notice during the pendency of the stay applications - Instruction No.1914 dated 02.12.1993 of the Board would make it clear that the stay petition filed with the AO must be disposed of within two weeks of the filing of petition by the taxpayer - recovery notice is obviously contrary to the Instructions and the Office Memorandum issued by the Board - calls for interference by this Court
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