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...
Works Contract - transaction of setting up and operation of a solar photovoltaic plant is in the nature of a "works contract" - cannot be bifurcated for levy of GST @ 5% on goods and @ 18% on services - AAR
Works Contract - transaction of setting up and operation of a solar photovoltaic plant is in the nature of a "works contract" - cannot be bifurcated for levy of GST @ 5% on goods and @ 18% on services - AAR
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