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...
Validity of Judgement of High Court - While admitting the appeal of the Revenue, the High Court has framed 10 question of laws - However, while disposing the appeal, the High Court observed that, no substantial question of law arises out of the judgment rendered by the Income Tax Appellate Tribunal. - While allowing the Appeal of the Revenue, Supreme Court restored the matter before the High Court.
Validity of Judgement of High Court - While admitting the appeal of the Revenue, the High Court has framed 10 question of laws - However, while disposing the appeal, the High Court observed that, no substantial question of law arises out of the judgment rendered by the Income Tax Appellate Tribunal. - While allowing the Appeal of the Revenue, Supreme Court restored the matter before the High Court.
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