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...
Project import - goods cleared before the registration of the contract - The appellant having made an application for the registration of the contract prior to import of goods and sponsorship letter having been issued, the appellant is eligible for the exemption of duty as per the Project Import Regulations - AT
Project import - goods cleared before the registration of the contract - The appellant having made an application for the registration of the contract prior to import of goods and sponsorship letter having been issued, the appellant is eligible for the exemption of duty as per the Project Import Regulations - AT
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