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...
Availability of CENVAT credit - endorsed invoices - capital goods - lease agreement - in the absence of any dispute to the factual aspect, the appellant is entitled to the CENVAT credit - AT
Availability of CENVAT credit - endorsed invoices - capital goods - lease agreement - in the absence of any dispute to the factual aspect, the appellant is entitled to the CENVAT credit - AT
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