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...
Foreign tax credit should not be denied where Form No. 67 was available on or before the return-filing due date and the claim was supported by the return. Submission of the form, foreign tax deduction certificate, and material on the corresponding foreign income requires verification, since tax cannot be collected without authority of law; the credit claim was remanded for verification and consequential grant if allowable. Delay in electronically filing an appeal in Form No. 35 may be condoned where lack of awareness of the electronic process and available appellate remedy constitutes sufficient cause, particularly when the appeal is filed promptly after professional advice.
Foreign tax credit should not be denied where Form No. 67 was available on or before the return-filing due date and the claim was supported by the return. Submission of the form, foreign tax deduction certificate, and material on the corresponding foreign income requires verification, since tax cannot be collected without authority of law; the credit claim was remanded for verification and consequential grant if allowable. Delay in electronically filing an appeal in Form No. 35 may be condoned where lack of awareness of the electronic process and available appellate remedy constitutes sufficient cause, particularly when the appeal is filed promptly after professional advice.
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