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...
Recovery of GST dues from the debtors - extreme financial hardship - the revenue shall not compel ONGC or any other debtor of the petitioner to deposit any amount with the department or prevent the debtor from paying such sum to the petitioner.
Recovery of GST dues from the debtors - extreme financial hardship - the revenue shall not compel ONGC or any other debtor of the petitioner to deposit any amount with the department or prevent the debtor from paying such sum to the petitioner.
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