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...
Refund claim - SAD - denial on the ground that what they have imported was different from what they have sold viz. Laying of proflex roof with material-curved length of installed roof - rejection of refund sustained - AT
Refund claim - SAD - denial on the ground that what they have imported was different from what they have sold viz. Laying of proflex roof with material-curved length of installed roof - rejection of refund sustained - AT
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