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...
Valuation - inclusion of design and engineering charges - these design and engineering charges do not pertain to the plant and equipment manufactured by the appellants in their factory and sold as part of the turnkey project - AT
Valuation - inclusion of design and engineering charges - these design and engineering charges do not pertain to the plant and equipment manufactured by the appellants in their factory and sold as part of the turnkey project - AT
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