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...
Seeking interest on return of seized cash after adjustment of tax - in terms of the Explanation to Section 244A(1)(b) the amount was the excess tax (on change of its character from seized amount to tax paid), the petitioner is entitled to interest.
Seeking interest on return of seized cash after adjustment of tax - in terms of the Explanation to Section 244A(1)(b) the amount was the excess tax (on change of its character from seized amount to tax paid), the petitioner is entitled to interest.
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