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...
Insolvency and BankruptcyDecember 12, 2022Case LawsAT
Nature of relationship between appellant and respondent - buyer-seller relationship or not - source document - Financial Creditor or not - the Adjudicating Authority has not erred in treating High Seas Sale Agreement as source document and other two agreements can be treated as part of full documentation. - AT
Nature of relationship between appellant and respondent - buyer-seller relationship or not - source document - Financial Creditor or not - the Adjudicating Authority has not erred in treating High Seas Sale Agreement as source document and other two agreements can be treated as part of full documentation. - AT
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