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...
Recovery of Duty Drawback - realization of sale proceeds in Foreign Exhange - only reason for filing this appeal is that the amount was released beyond the period prescribed. - Once, the fact of realization is not disputed there cannot be any reason for denial of substantiated benefit to the appellant for this delay which is nothing but a procedural laps. - Commissioner (Appeal) rightly allowed the claim - AT
Recovery of Duty Drawback - realization of sale proceeds in Foreign Exhange - only reason for filing this appeal is that the amount was released beyond the period prescribed. - Once, the fact of realization is not disputed there cannot be any reason for denial of substantiated benefit to the appellant for this delay which is nothing but a procedural laps. - Commissioner (Appeal) rightly allowed the claim - AT
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