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...
The Cess Act was repealed by the legislature with effect from 25.9.2006. If that be so, cess under the Act could not have been levied on any export that was effected subsequent thereto - HC
The Cess Act was repealed by the legislature with effect from 25.9.2006. If that be so, cess under the Act could not have been levied on any export that was effected subsequent thereto - HC
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