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...
CENVAT Credit - clearance/ sale of Capital goods after use - The reversal of CENVAT credit on the depreciated value of the capital goods which were used for some time by the respondent herein is correct.
CENVAT Credit - clearance/ sale of Capital goods after use - The reversal of CENVAT credit on the depreciated value of the capital goods which were used for some time by the respondent herein is correct.
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