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...
Abatement of pending appeal before High Court - notice not served to assessee/LR - Appellant died and his LRs are not available to argue - present Appeal as having abated with a liberty to the LR to revive the said Appeal with proper Application in case, they consider it appropriate
Abatement of pending appeal before High Court - notice not served to assessee/LR - Appellant died and his LRs are not available to argue - present Appeal as having abated with a liberty to the LR to revive the said Appeal with proper Application in case, they consider it appropriate
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