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...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
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CENVAT Credit - credit availed on the basis of photocopy of invoices - Since the appellants have already furnished the original invoices at the time of filing the refund claim, it cannot be expected of the appellants to produce the same in these proceedings before the authorities
CENVAT Credit - credit availed on the basis of photocopy of invoices - Since the appellants have already furnished the original invoices at the time of filing the refund claim, it cannot be expected of the appellants to produce the same in these proceedings before the authorities
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