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...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
A writ petition seeking a creamy-layer based restriction on scheduled tribe tax exemption was treated as a request to alter legislative public policy, and the SC declined to entertain it in constitutional writ jurisdiction. The Court held that prayers to formulate, revise, or amend the exemption policy were not appropriate for adjudication at that stage. It left the petitioner free to pursue the matter before the Committee on Petitions and to forward the petition as a representation to the concerned authorities.
A writ petition seeking a creamy-layer based restriction on scheduled tribe tax exemption was treated as a request to alter legislative public policy, and the SC declined to entertain it in constitutional writ jurisdiction. The Court held that prayers to formulate, revise, or amend the exemption policy were not appropriate for adjudication at that stage. It left the petitioner free to pursue the matter before the Committee on Petitions and to forward the petition as a representation to the concerned authorities.
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