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...
Legislative competence - Constitutional Validity of amendment to Section 25 of the CVC Act and to sub-section (1) of Section 4B of the DSPE Act and to clause (d) of Rule 56 of the Fundamental Rules, 1922 - extensions granted to the tenure of ED - it is nobody’s case that Parliament did not have power to enact on the subject on which the aforesaid Amendments have been enacted. As such, the said ground is not available to the petitioners. - SC
Legislative competence - Constitutional Validity of amendment to Section 25 of the CVC Act and to sub-section (1) of Section 4B of the DSPE Act and to clause (d) of Rule 56 of the Fundamental Rules, 1922 - extensions granted to the tenure of ED - it is nobody’s case that Parliament did not have power to enact on the subject on which the aforesaid Amendments have been enacted. As such, the said ground is not available to the petitioners. - SC
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