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...
Appointment of respondents 4 and 5 to the office of the Vice President of the Income Tax Appellate Tribunal - principal objection of the petitioner is that these interim orders of the Apex Court do not apply to an appointment made on 22.01.2020 - The petitioner has completely failed to establish that the appointments are contrary to the relevant parent Act or the rules framed thereunder. Accordingly, there is no merit in the petitioner’s challenge - HC
Appointment of respondents 4 and 5 to the office of the Vice President of the Income Tax Appellate Tribunal - principal objection of the petitioner is that these interim orders of the Apex Court do not apply to an appointment made on 22.01.2020 - The petitioner has completely failed to establish that the appointments are contrary to the relevant parent Act or the rules framed thereunder. Accordingly, there is no merit in the petitioner’s challenge - HC
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