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...
Rectification of error in respect of determination of nature of works contract - It is too immature to take a call about the allegation as that of committing judicial indiscipline as is alleged by the applicant-respondent. Above all, the debatable issue cannot be considered under the garb of the rectification.
Rectification of error in respect of determination of nature of works contract - It is too immature to take a call about the allegation as that of committing judicial indiscipline as is alleged by the applicant-respondent. Above all, the debatable issue cannot be considered under the garb of the rectification.
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