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...
Advance Ruling Authority declined jurisdiction to rule on the manner of claiming refund of accumulated input tax credit under the inverted duty structure and on refunds asserted as 'any other ground', holding that questions of quantification and sanction of refund fall within refund administration and are not among the categories listed under section 97(2). Applying section 95(a) read with section 97(2), the Authority found the application outside its statutory scope and rejected it as inadmissible, refusing to entertain advance ruling on refund quantification or sanction.
Advance Ruling Authority declined jurisdiction to rule on the manner of claiming refund of accumulated input tax credit under the inverted duty structure and on refunds asserted as 'any other ground', holding that questions of quantification and sanction of refund fall within refund administration and are not among the categories listed under section 97(2). Applying section 95(a) read with section 97(2), the Authority found the application outside its statutory scope and rejected it as inadmissible, refusing to entertain advance ruling on refund quantification or sanction.
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