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...
Interpretation of Statute - Renting of accommodation services - meaning of “Per Unit” - since they will be rending out the entire Villa, then each individual Villa may be treated as per unit’ - The two different clients will not be able to book the same villa and there will be no option of booking particular room of the villa. - the expression per unit” in the present case will be the entire villa.
Interpretation of Statute - Renting of accommodation services - meaning of “Per Unit” - since they will be rending out the entire Villa, then each individual Villa may be treated as per unit’ - The two different clients will not be able to book the same villa and there will be no option of booking particular room of the villa. - the expression per unit” in the present case will be the entire villa.
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