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...
Project import - the power generation plant where the turbine has been used is set up in the appellant's sugar factory which cannot be considered as a power generation project - the appellant will not be eligible for the benefit of the notification.
Project import - the power generation plant where the turbine has been used is set up in the appellant's sugar factory which cannot be considered as a power generation project - the appellant will not be eligible for the benefit of the notification.
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