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...
Input service or not - dredging service - case of Revenue is that the dredging service is not required by the Appellant for providing the output service and consequently, there was no direct nexus between the dredging service and output port services. - the dredging services have been held as input service for providing the output port services. - Credit allowed - AT
Input service or not - dredging service - case of Revenue is that the dredging service is not required by the Appellant for providing the output service and consequently, there was no direct nexus between the dredging service and output port services. - the dredging services have been held as input service for providing the output port services. - Credit allowed - AT
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