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 - Demand of 5%/10% value of exempted goods - The waste cannot be considered as a bye-product and hence it cannot be said that common inputs on input services are utilized for seeking reversal of 5% or 10% of the value of waste products. - AT
Cenvat Credit - Demand of 5%/10% value of exempted goods - The waste cannot be considered as a bye-product and hence it cannot be said that common inputs on input services are utilized for seeking reversal of 5% or 10% of the value of waste products. - AT
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