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...
Separate registration for different units - Commissioner rightly denied the request to accord ex-post facto permission to hold both separate VAT & Composition registrations.
Separate registration for different units - Commissioner rightly denied the request to accord ex-post facto permission to hold both separate VAT & Composition registrations.
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