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...
Rejection of VCES Declaration - short payment of tax - the time limit provided in the scheme should have been adhered to for depositing the 50% amount by 31.12.2013 which the appellant failed to comply - Rejection of VCES Declaration justified - AT
Rejection of VCES Declaration - short payment of tax - the time limit provided in the scheme should have been adhered to for depositing the 50% amount by 31.12.2013 which the appellant failed to comply - Rejection of VCES Declaration justified - AT
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