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...
Renting of Immovable Property Services or not - provision of the space for setting up the stores - consideration by way of amount calculated as percentage on the basis of net sales during the year - the entire amounts received in terms of these agreements are nothing but rent for providing space for conducting the said retail business.
Renting of Immovable Property Services or not - provision of the space for setting up the stores - consideration by way of amount calculated as percentage on the basis of net sales during the year - the entire amounts received in terms of these agreements are nothing but rent for providing space for conducting the said retail business.
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