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...
Notice of demand u/s 156 - rejecting an application for stay of demand pending disposal of the appeal - penalty u/s 271 (1)(c) - An order for the deposit of the entire penalty is clearly not justifiedd - HC
Notice of demand u/s 156 - rejecting an application for stay of demand pending disposal of the appeal - penalty u/s 271 (1)(c) - An order for the deposit of the entire penalty is clearly not justifiedd - HC
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