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...
Import of goods without BIS certification - provisional release ordered by CESTAT. Test reports inconclusive regarding nature/composition and market value of goods. Appellants entitled to provisional release without insisting on BIS certificate, pending final adjudication. Appeal disposed.
Import of goods without BIS certification - provisional release ordered by CESTAT. Test reports inconclusive regarding nature/composition and market value of goods. Appellants entitled to provisional release without insisting on BIS certificate, pending final adjudication. Appeal disposed.
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