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...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Claiming special rebate in terms of Section 12(1) of the KVAT Act, 2003 - The petitioner was entitled for rebate for the entire amount paid in terms of Section 12(1) and even going by the fourth proviso, since the output tax payable does not exceed the total claim for rebate under Section 6(2). - HC
Claiming special rebate in terms of Section 12(1) of the KVAT Act, 2003 - The petitioner was entitled for rebate for the entire amount paid in terms of Section 12(1) and even going by the fourth proviso, since the output tax payable does not exceed the total claim for rebate under Section 6(2). - HC
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