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...
SSI Exemption – manufacture of packing material with brand name - validity of Departmental clarification in 1987 – This prevailed over the assesses till 27/02/10 in spite of the law declared by the Supreme Court in Kohinoor Elastics Pvt. Ltd. vs. CCE, Indore [2005 (8) TMI 115 - SUPREME COURT OF INDIA] - AT
SSI Exemption – manufacture of packing material with brand name - validity of Departmental clarification in 1987 – This prevailed over the assesses till 27/02/10 in spite of the law declared by the Supreme Court in Kohinoor Elastics Pvt. Ltd. vs. CCE, Indore [2005 (8) TMI 115 - SUPREME COURT OF INDIA] - AT
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