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...
Levy of Service Tax - Commercial Training or Coaching Services - income from NIIT for imparting computer coaching services - The category of ‘Commercial Coaching or Training Services’ covers the practical training classes also. There are no ground to set aside the demand under this category. - AT
Levy of Service Tax - Commercial Training or Coaching Services - income from NIIT for imparting computer coaching services - The category of ‘Commercial Coaching or Training Services’ covers the practical training classes also. There are no ground to set aside the demand under this category. - AT
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