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...
CENVAT Credit of CVD - duty paid pursuant to order of Settlement Commission - finality of order of Settlement Commission cannot be allowed to be disturbed in any manner, much less any indirect gain or duty paid can be allowed to be taken back under the provisions of any other law, including the CE Act and the CCR - Rule 9(1)(b) of the CCR also prohibits the same - credit not allowed
CENVAT Credit of CVD - duty paid pursuant to order of Settlement Commission - finality of order of Settlement Commission cannot be allowed to be disturbed in any manner, much less any indirect gain or duty paid can be allowed to be taken back under the provisions of any other law, including the CE Act and the CCR - Rule 9(1)(b) of the CCR also prohibits the same - credit not allowed
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