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...
Export of Iron ore concentrates - the exemption available to Ore is also available to concentrates, the procedural infractions cannot take away benefit when substantial compliance is not disputed
Export of Iron ore concentrates - the exemption available to Ore is also available to concentrates, the procedural infractions cannot take away benefit when substantial compliance is not disputed
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