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...
Classification and assessment of oil contained in the bunker tanks, both inside and outside the engine room of a vessel imported for breaking up - Tribunal had allowed the appeals, ruling that oil in bunker tanks inside the engine room of a vessel imported for breaking up should be classified along with the vessel under CTH 8908, and directed further assessment for oil in tanks outside the engine room. - Supreme Court has dismissed the revenue's appeal - Consequently, the legal position as determined by the Tribunal stands affirmed.
Classification and assessment of oil contained in the bunker tanks, both inside and outside the engine room of a vessel imported for breaking up - Tribunal had allowed the appeals, ruling that oil in bunker tanks inside the engine room of a vessel imported for breaking up should be classified along with the vessel under CTH 8908, and directed further assessment for oil in tanks outside the engine room. - Supreme Court has dismissed the revenue's appeal - Consequently, the legal position as determined by the Tribunal stands affirmed.
Note: It is a system-generated summary and is for quick reference only.