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...
CENVAT credit - supplier was not required to pay duty on such products - Credit cannot be denied at the receivers end, when the supplier has paid duty and issued valid invoices. - AT
CENVAT credit - supplier was not required to pay duty on such products - Credit cannot be denied at the receivers end, when the supplier has paid duty and issued valid invoices. - AT
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