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 imported machine - Cyclotron - power of the Commissioner (Appeals) to assess or reassess the demand - The Appellate Authority was not bound by the demand of lower rate of duty under CETH 30063000 by the Adjudicating Authority.
Classification of the imported machine - Cyclotron - power of the Commissioner (Appeals) to assess or reassess the demand - The Appellate Authority was not bound by the demand of lower rate of duty under CETH 30063000 by the Adjudicating Authority.
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