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...
CENVAT Credit - it has been specifically provided that the credit would not be available when the services are used for construction of a building or a civil structure or a part thereof. - stay granted partly - AT
CENVAT Credit - it has been specifically provided that the credit would not be available when the services are used for construction of a building or a civil structure or a part thereof. - stay granted partly - AT
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