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...
Condonation of delay - Delay in filing of refilling of appeal - the delay of 707 days has occurred in refiling and not in filing of the appeals. - the High Court ought to have condoned the said delay in refiling and heard the appeals on merits rather than dismissing the same without hearing on merits. - SC
Condonation of delay - Delay in filing of refilling of appeal - the delay of 707 days has occurred in refiling and not in filing of the appeals. - the High Court ought to have condoned the said delay in refiling and heard the appeals on merits rather than dismissing the same without hearing on merits. - SC
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