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...
Classification of goods and benefit of exemption - cellular telephones - it cannot be said that the learned Tribunal has committed any error in allowing the appeals preferred by the respondents and holding that the respondents shall be entitled to the benefit of exemption in terms of serial no. 264 of the table to the Notification No.6/2002-CE - SC
Classification of goods and benefit of exemption - cellular telephones - it cannot be said that the learned Tribunal has committed any error in allowing the appeals preferred by the respondents and holding that the respondents shall be entitled to the benefit of exemption in terms of serial no. 264 of the table to the Notification No.6/2002-CE - SC
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