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...
Liability to service tax - chit transactions - scope of definition of the service prior to 01-06-2007 - The amendment made in 2015 cannot be said to be clarificatory and there can be no retrospective operation given to such amendment. - HC
Liability to service tax - chit transactions - scope of definition of the service prior to 01-06-2007 - The amendment made in 2015 cannot be said to be clarificatory and there can be no retrospective operation given to such amendment. - HC
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