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...
Taxability - Real Estate Agent Service - the service rendered in relation to agriculture is excluded from the scope of Section 65 (97a) - the service rendered by the appellants was not in relation to agriculture, but was in relation to real estate even if the land was agriculture land. - AT
Taxability - Real Estate Agent Service - the service rendered in relation to agriculture is excluded from the scope of Section 65 (97a) - the service rendered by the appellants was not in relation to agriculture, but was in relation to real estate even if the land was agriculture land. - AT
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