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...
Levy of GST - food supplied to SEZ area to employees of company - employees can neither be treated as SEZ developer nor as SEZ unit - Benefit of Zero rated supply not available.
Levy of GST - food supplied to SEZ area to employees of company - employees can neither be treated as SEZ developer nor as SEZ unit - Benefit of Zero rated supply not available.
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