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...
Amendment to u/s 41C of Bombay Sales Tax Act - Constitutional validity - Interest of justice can be met with by directing the Respondents not to extend the provision of S.41C(1)(a)(i)(A) to the Petitioners if their Units never ceased to be SSI units during the eligibility period - HC
Amendment to u/s 41C of Bombay Sales Tax Act - Constitutional validity - Interest of justice can be met with by directing the Respondents not to extend the provision of S.41C(1)(a)(i)(A) to the Petitioners if their Units never ceased to be SSI units during the eligibility period - HC
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