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...
Classification of service - works contract service or Commercial and Industrial Construction service? - appellant cannot be allowed to have two different grounds for the purposes of challenging the demands pre and post 01.06.2007. - AT
Classification of service - works contract service or Commercial and Industrial Construction service? - appellant cannot be allowed to have two different grounds for the purposes of challenging the demands pre and post 01.06.2007. - AT
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