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...
Transfer of credit - Rule 10 of CENVAT Credit Rules - merging of units - availment of credit on capital goods - Rule 10 do not mandate for any separate written permission from jurisdictional authorities - credit allowed.
Transfer of credit - Rule 10 of CENVAT Credit Rules - merging of units - availment of credit on capital goods - Rule 10 do not mandate for any separate written permission from jurisdictional authorities - credit allowed.
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