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...
Export of services - Palace of performance services on Goods - Video Production Agency service or not - the services such as editing, cutting, coloring etc. is only after recording is done of any programme, event or function on a magnetic tape or any other media or device - Having regard to the expressed words “services relating thereto” and the circular dated 09.07.2001, paragraph ‘2’, it is found that the Tribunal has rightly interpreted the said sections. - SC
Export of services - Palace of performance services on Goods - Video Production Agency service or not - the services such as editing, cutting, coloring etc. is only after recording is done of any programme, event or function on a magnetic tape or any other media or device - Having regard to the expressed words “services relating thereto” and the circular dated 09.07.2001, paragraph ‘2’, it is found that the Tribunal has rightly interpreted the said sections. - SC
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