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 Supply - supply of solar power generating system - Turnkey EPC Contract - split contract for supply of goods and supply of services may not be valid - artificial and colourable device to avoid the legitimate tax or the requirement of the contractee demands separation of contract for better execution - to be ascertained on case to case basis.
Classification of Supply - supply of solar power generating system - Turnkey EPC Contract - split contract for supply of goods and supply of services may not be valid - artificial and colourable device to avoid the legitimate tax or the requirement of the contractee demands separation of contract for better execution - to be ascertained on case to case basis.
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