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...
Import of gold - The impugned order cannot ask for the compliance of the condition which was later on introduced in the Policy for the import / bond executed which was made earlier - appeal allowed - AT
Import of gold - The impugned order cannot ask for the compliance of the condition which was later on introduced in the Policy for the import / bond executed which was made earlier - appeal allowed - AT
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