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...
100% EOU - Denial of refund of Terminal Excise Duty (TED) paid on the inputs - Since the Supreme Court has held that EOU is additionally eligible to avail of the entitlement of the DTA even though no duty was paid by them being ab initio exempt from payment of such duty subject to a suitable disclaimer from the DTA supplier and subject to compliance of other necessary formalities, in view of the change in law, the matter can be remanded to the concerned Commissioner for consideration. - HC
100% EOU - Denial of refund of Terminal Excise Duty (TED) paid on the inputs - Since the Supreme Court has held that EOU is additionally eligible to avail of the entitlement of the DTA even though no duty was paid by them being ab initio exempt from payment of such duty subject to a suitable disclaimer from the DTA supplier and subject to compliance of other necessary formalities, in view of the change in law, the matter can be remanded to the concerned Commissioner for consideration. - HC
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