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...
Business of Photography - The appellants were paying service tax of 25% of the gross value of services and discharging VAT on the balance amount - there is no allegation by the department that 25/75 ratio of Service Cost to Material Cost being followed by the appellants is incorrect - valuation sustained.
Business of Photography - The appellants were paying service tax of 25% of the gross value of services and discharging VAT on the balance amount - there is no allegation by the department that 25/75 ratio of Service Cost to Material Cost being followed by the appellants is incorrect - valuation sustained.
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