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...
Classification of service - number of photographs are available on the website for a viewer to see and choose from the same after browsing - whether the services rendered by the appellant would fall under the category of Online information and Data base access or Retrieval service - Held yes - AT
Classification of service - number of photographs are available on the website for a viewer to see and choose from the same after browsing - whether the services rendered by the appellant would fall under the category of Online information and Data base access or Retrieval service - Held yes - AT
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