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...
CENVAT Credit on retained amount - credit of service tax paid on input services - certain percentage of the stipulated payment was withheld by the respondent on account of the performance guarantee - Restriction under rule 4(7) not applicable - Credit allowed.
CENVAT Credit on retained amount - credit of service tax paid on input services - certain percentage of the stipulated payment was withheld by the respondent on account of the performance guarantee - Restriction under rule 4(7) not applicable - Credit allowed.
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