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...
Imposition of penalty - failure to furnish list of relevant documents - it cannot be concluded that appellants contravened the provisions of Rule 5(2) of the Act, which came into effect only on 31.1.2008. - AT
Imposition of penalty - failure to furnish list of relevant documents - it cannot be concluded that appellants contravened the provisions of Rule 5(2) of the Act, which came into effect only on 31.1.2008. - AT
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