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...
Restoration of name of company on the ROC - failure to file the returns - It being admitted by ROC that the accounting transactions undertaken qua its avowed objective were significant, the business being carried on by the company cannot be termed cosmetic or inconsequential - Tribunal has overlooked the factum of the significant accounting transactions - removal of name from the ROC was not justified
Restoration of name of company on the ROC - failure to file the returns - It being admitted by ROC that the accounting transactions undertaken qua its avowed objective were significant, the business being carried on by the company cannot be termed cosmetic or inconsequential - Tribunal has overlooked the factum of the significant accounting transactions - removal of name from the ROC was not justified
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