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 - registered dealer from whom the goods have been procured by the appellants found to be non-existent - CENVAT Credit cannot be denied to the appellants on the basis of deficient investigation - AT
CENVAT credit - registered dealer from whom the goods have been procured by the appellants found to be non-existent - CENVAT Credit cannot be denied to the appellants on the basis of deficient investigation - AT
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