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...
Classification of supply - services provided by the Appellant under the ICT project - artificially-bundled and composite supply - existence of principal supply or not - Merely because hardware and software is provided by the appellant, it does not mean that the training to be done is not a principal supply. - Benefit of exemption from GST allowed.
Classification of supply - services provided by the Appellant under the ICT project - artificially-bundled and composite supply - existence of principal supply or not - Merely because hardware and software is provided by the appellant, it does not mean that the training to be done is not a principal supply. - Benefit of exemption from GST allowed.
Note: It is a system-generated summary and is for quick reference only.
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