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...
Increase in rate of TCS of certain remittances - To promote domestic tourism and to flow of money within India TCS rate on Overseas tour package & other foreign remittance (excluding Education and Medical purposes) has been increased to 20% from 5% earlier.
Increase in rate of TCS of certain remittances - To promote domestic tourism and to flow of money within India TCS rate on Overseas tour package & other foreign remittance (excluding Education and Medical purposes) has been increased to 20% from 5% earlier.
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