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 of cenvat credit in cash - respondent is not able to utilize the cenvat credit account - During pendency of the appeal before the Commissioner (Appeals), the respondent has surrendered their registration certificate - Commissioner (Appeals) has rightly allowed the refund in cash - AT
Refund of cenvat credit in cash - respondent is not able to utilize the cenvat credit account - During pendency of the appeal before the Commissioner (Appeals), the respondent has surrendered their registration certificate - Commissioner (Appeals) has rightly allowed the refund in cash - AT
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