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...
Erection, Installation and Commissioning Service - installation of HVAC systems (air conditioning systems) - demand under ECIS which pertains to the period prior to 16.06.2005 is not sustainable as installation of air-conditioning was not covered under ECIS prior to 16.06.2005. - AT
Erection, Installation and Commissioning Service - installation of HVAC systems (air conditioning systems) - demand under ECIS which pertains to the period prior to 16.06.2005 is not sustainable as installation of air-conditioning was not covered under ECIS prior to 16.06.2005. - AT
Note: It is a system-generated summary and is for quick reference only.