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...
Extended period of limitation - Classification of services - there being confusion in the mind of Department itself and position having become clear through case laws in years 2014 or around, the extended period of demand cannot be invoked. - AT
Extended period of limitation - Classification of services - there being confusion in the mind of Department itself and position having become clear through case laws in years 2014 or around, the extended period of demand cannot be invoked. - AT
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