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...
Imposition of late fees - Section 77 r.w.r 7C - Delay in filing of returns - looking to the service tax involved during the period October, 2011 to March, 2012 the late fee imposed upon the appellant is required to be reduced to ₹ 500/- - AT
Imposition of late fees - Section 77 r.w.r 7C - Delay in filing of returns - looking to the service tax involved during the period October, 2011 to March, 2012 the late fee imposed upon the appellant is required to be reduced to ₹ 500/- - AT
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