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 u/s 254 - A binding decision is always retrospective - When a court decides a matter it only interprets law and applies it to the facts of the case. any interpretation of law contrary to subsequent judicial pronouncement it is a mistake apparent from record.
Rectification u/s 254 - A binding decision is always retrospective - When a court decides a matter it only interprets law and applies it to the facts of the case. any interpretation of law contrary to subsequent judicial pronouncement it is a mistake apparent from record.
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