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...
Refund of Service tax paid initially on commission received for orders to procure and products sold by principal located outside, in India - amount deposit is thus not tax and as such there is no time limit for refund of deposit as Section 11B applies to refund of duty/tax only - refund allowed - AT
Refund of Service tax paid initially on commission received for orders to procure and products sold by principal located outside, in India - amount deposit is thus not tax and as such there is no time limit for refund of deposit as Section 11B applies to refund of duty/tax only - refund allowed - AT
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