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...
SCN for rejection of service tax Voluntary Compliance Encouragement Scheme (VCES) - As the designated authority, has issued a show cause notice beyond the period of 30 days, VCES cannot be rejected - AT
SCN for rejection of service tax Voluntary Compliance Encouragement Scheme (VCES) - As the designated authority, has issued a show cause notice beyond the period of 30 days, VCES cannot be rejected - AT
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