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...
Intra-court appeal against rejection of Contempt proceedings against the IRS officer / Deputy Commission of Income Tax - if the appellant's role is only that of an informant and upon information given, the Court is convinced that no proceedings for contempt is required to be initiated, then the appellant cannot be heard to say that he should be permitted to maintain an intra-court appeal against the finding of the Contempt Court especially when, his role terminates the moment the information is placed before the Court. - HC
Intra-court appeal against rejection of Contempt proceedings against the IRS officer / Deputy Commission of Income Tax - if the appellant's role is only that of an informant and upon information given, the Court is convinced that no proceedings for contempt is required to be initiated, then the appellant cannot be heard to say that he should be permitted to maintain an intra-court appeal against the finding of the Contempt Court especially when, his role terminates the moment the information is placed before the Court. - HC
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