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...
Refusal for Renewal of Customs Broker’s Licence - The Tribunal noted serious allegations against the appellant, including the suppression of facts regarding the original license, allegations of forgery, and operating the license without a Customs authorized signatory for three years. - The appellant failed to provide reasonable explanations for these allegations. - The Commissioner's decision to not renew the License was based on adverse findings against the appellant, as authorized by the CBLR. - AT
Refusal for Renewal of Customs Broker’s Licence - The Tribunal noted serious allegations against the appellant, including the suppression of facts regarding the original license, allegations of forgery, and operating the license without a Customs authorized signatory for three years. - The appellant failed to provide reasonable explanations for these allegations. - The Commissioner's decision to not renew the License was based on adverse findings against the appellant, as authorized by the CBLR. - AT
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