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...
The circular clarifies that u/s 4.17 of Hand Book of Procedures-2023, AA holders can seek review of Norm's Committee decisions made before 01.04.2023 until 31.12.2024 for export promotion and ease of business. However, this review option applies only to cases where Advance Authorisation was issued on or after 01.04.2019 and no prior review decision by the NC exists.
The circular clarifies that u/s 4.17 of Hand Book of Procedures-2023, AA holders can seek review of Norm's Committee decisions made before 01.04.2023 until 31.12.2024 for export promotion and ease of business. However, this review option applies only to cases where Advance Authorisation was issued on or after 01.04.2019 and no prior review decision by the NC exists.
Note: It is a system-generated summary and is for quick reference only.