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...
Condonation of delay in filing appeal before the Tribunal - delay of 1529 days - Petitioner submitted that a lenient view may be taken, since the appellant is being officiated by official liquidator and further, the appellant has very good case on merits - Delay condoned subject to cost of Rs. 15,000 - HC
Condonation of delay in filing appeal before the Tribunal - delay of 1529 days - Petitioner submitted that a lenient view may be taken, since the appellant is being officiated by official liquidator and further, the appellant has very good case on merits - Delay condoned subject to cost of Rs. 15,000 - HC
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