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...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Works contract services provided to various departments of Govt. of Uttar Pradesh - When the legislation itself has legislated for the refund of Service Tax in terms of the provisions of section 102, the objections raised by Revenue cannot be appreciated.
Works contract services provided to various departments of Govt. of Uttar Pradesh - When the legislation itself has legislated for the refund of Service Tax in terms of the provisions of section 102, the objections raised by Revenue cannot be appreciated.
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