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 of mistakes - Period of limitation - demand notices were issued relating to the assessees engaged in the photographic activity - rectification pursuant to order of supreme Court held taxing provision constitution valid reversing HC order - the orders of rectification being passed beyond the period of limitation envisaged u/s 25A of the KST Act deserves to be set aside
Rectification of mistakes - Period of limitation - demand notices were issued relating to the assessees engaged in the photographic activity - rectification pursuant to order of supreme Court held taxing provision constitution valid reversing HC order - the orders of rectification being passed beyond the period of limitation envisaged u/s 25A of the KST Act deserves to be set aside
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