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...
In the absence of other evidences, only on the basis of the evidences of non-passing of the vehicles through the check-posts or the vehicle numbers mentioned in the invoices were incorrect, cannot be ground & to deny the CENVAT credit - AT
In the absence of other evidences, only on the basis of the evidences of non-passing of the vehicles through the check-posts or the vehicle numbers mentioned in the invoices were incorrect, cannot be ground & to deny the CENVAT credit - AT
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