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...
Re-credit of excess duty debited on CIF value, for export - an assessee is entitled to take re-credit of the undisputed amount and have taken the credit under intimation to the Department. The proceeding for disallowing the same is unwarranted - No need to file separate refund application.
Re-credit of excess duty debited on CIF value, for export - an assessee is entitled to take re-credit of the undisputed amount and have taken the credit under intimation to the Department. The proceeding for disallowing the same is unwarranted - No need to file separate refund application.
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