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...
Cenvat credit - Common Input services belongs to three units but whole of the credit was availed at one unit - assessee has been able to prove that all the three units are one and the same, have common management - credit allowed - HC
Cenvat credit - Common Input services belongs to three units but whole of the credit was availed at one unit - assessee has been able to prove that all the three units are one and the same, have common management - credit allowed - HC
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