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...
Extended period of limitation - customers who supplied plain glass was believed in good faith to be a service and accordingly, service tax was paid under Business Auxiliary Services - no suppression of facts - demand confirmed only for the normal period of limitation.
Extended period of limitation - customers who supplied plain glass was believed in good faith to be a service and accordingly, service tax was paid under Business Auxiliary Services - no suppression of facts - demand confirmed only for the normal period of limitation.
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