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 sale - auction by the forest corporation is an intrastate sale and not inter-state sale - HC refused to issue mandamus to the revenue to accept Form-C from the petitioner - HC
Classification of sale - auction by the forest corporation is an intrastate sale and not inter-state sale - HC refused to issue mandamus to the revenue to accept Form-C from the petitioner - HC
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