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...
Rationalization of the provisions of the Prohibition of Benami Property Transactions Act, 1988 (the PBPT Act) - Any person including initiating officer aggrieved by the order of Adjudicating Authority(AA) may file appeal against AA order within 45 days - Further any Non-Resident person not having any personal or business place in jurisdiction of any high court shall file appeal in the jurisdiction of initiating officer.
Rationalization of the provisions of the Prohibition of Benami Property Transactions Act, 1988 (the PBPT Act) - Any person including initiating officer aggrieved by the order of Adjudicating Authority(AA) may file appeal against AA order within 45 days - Further any Non-Resident person not having any personal or business place in jurisdiction of any high court shall file appeal in the jurisdiction of initiating officer.
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