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...
Service tax audit - Jurisdiction post GST era - Sections 173 and 174 of the GST Act of 2017 - The impugned notices should be stayed till June 12, 2020 or until further orders whichever is earlier. - HC
Service tax audit - Jurisdiction post GST era - Sections 173 and 174 of the GST Act of 2017 - The impugned notices should be stayed till June 12, 2020 or until further orders whichever is earlier. - HC
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