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...
Transfer of CENVAT credit - physical transfer of inputs and raw material nor services are required, for transfer of cenvat credit accumulated and available in the books of sister concern on the date of amalgamation - AT
Transfer of CENVAT credit - physical transfer of inputs and raw material nor services are required, for transfer of cenvat credit accumulated and available in the books of sister concern on the date of amalgamation - AT
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