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...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Waiver of pre deposit - Evasion of custom duty - Tribunal, without taking note of the excess payment made, had ordered pre-deposit of ₹ 60.00 lakhs, which is not in consonance with the above-said provision. - HC
Waiver of pre deposit - Evasion of custom duty - Tribunal, without taking note of the excess payment made, had ordered pre-deposit of ₹ 60.00 lakhs, which is not in consonance with the above-said provision. - HC
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