Advance ruling is binding on the applicant and on the commissioner of Customs, Excise and Income Tax and the authorities subordinate to them in respect of the applicant
Does the Comptroller and Auditor General serve the government or the Constitution? The current incumbent, who is due to retire later this month, settled the matter decisively
No taxation by implication is the rule of interpretation
If immovable goods are to be brought into GST, the concept of goods will have to be changed
This Budget should have reduced exemptions, not raised tax rates
Multiple rates and giving states the option to opt out will amount to replacing one complex system with another
If immovable goods are to be brought into GST, the concept of goods will have to be changed