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...
Scope of the "Point of difference" - Divergent views of the members of tribunal - matter referred to third member - appellant sight that more points to be included in the reference made to third member - this `Tribunal’ is of the earnest opinion that the said `impugned order’ cannot be termed by no stretch of imagination as `an Order’, in the teeth of culling out of `the point of difference’ (between the `Hon’ble Two Members of the Tribunal’) and formulating the same, is just a `Ministerial Act’ (`on Administrative Side’) of the `Tribunal’, without an entry upon any `Adjudicatory Process’. - No appeal is maintainable against the same - AT
Scope of the "Point of difference" - Divergent views of the members of tribunal - matter referred to third member - appellant sight that more points to be included in the reference made to third member - this `Tribunal’ is of the earnest opinion that the said `impugned order’ cannot be termed by no stretch of imagination as `an Order’, in the teeth of culling out of `the point of difference’ (between the `Hon’ble Two Members of the Tribunal’) and formulating the same, is just a `Ministerial Act’ (`on Administrative Side’) of the `Tribunal’, without an entry upon any `Adjudicatory Process’. - No appeal is maintainable against the same - AT
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