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...
Detention of goods with vehicle - delay in transporting the consignment after filing E-way bill due to flood - revenue ought to have taken a lenient view-rather a practical view.
Detention of goods with vehicle - delay in transporting the consignment after filing E-way bill due to flood - revenue ought to have taken a lenient view-rather a practical view.
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