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...
Validity of ex-parte assessment order - one officer heard the matter after issue of notice and second passed expare order - the jurisdiction of the officers to proceed with the reassessment relating to the tax period 2012-2013 was not clear amongst the concerned authorities - the ex-parte re-assessment order now impugned certainly deserves to be set aside
Validity of ex-parte assessment order - one officer heard the matter after issue of notice and second passed expare order - the jurisdiction of the officers to proceed with the reassessment relating to the tax period 2012-2013 was not clear amongst the concerned authorities - the ex-parte re-assessment order now impugned certainly deserves to be set aside
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