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...
Swachh Bharat Cess on all or any of the taxable services at a rate of 2% on the value of such taxable services shall be levied from the date to be notified after enactment of Finance Bill, 2015
Swachh Bharat Cess on all or any of the taxable services at a rate of 2% on the value of such taxable services shall be levied from the date to be notified after enactment of Finance Bill, 2015
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