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...
CENVAT Credit - input service - group insurance policy for employees - once a finding of fact is arrived that the insurance policy is primarily for the personal consumption of the employee than the said policy shall go out in totality from the definition of the input service
CENVAT Credit - input service - group insurance policy for employees - once a finding of fact is arrived that the insurance policy is primarily for the personal consumption of the employee than the said policy shall go out in totality from the definition of the input service
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