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 fees collected by the police department is in the nature of fee prescribed for performing statutory function, which has been deposited into the Govt. treasury - there can be no levy of service tax on such activities carried out by the police department - AT
The fees collected by the police department is in the nature of fee prescribed for performing statutory function, which has been deposited into the Govt. treasury - there can be no levy of service tax on such activities carried out by the police department - AT
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