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...
Challenge to the revised assessment orders pursuant to Audit Inspection - the specific request made by the petitioner for an opportunity of personal hearing, has not been granted. This amounts to violation of the Circular issued by the Commissioner - Matter remanded back- HC
Challenge to the revised assessment orders pursuant to Audit Inspection - the specific request made by the petitioner for an opportunity of personal hearing, has not been granted. This amounts to violation of the Circular issued by the Commissioner - Matter remanded back- HC
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