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...
CENVAT Credit - input services - setting up of plant and factory after 01.04.2011 - the input service namely erection, commissioning and installation for setting up of new plant have a direct nexus with the manufacturing activity of the appellant - Benefit of credit is available - AT
CENVAT Credit - input services - setting up of plant and factory after 01.04.2011 - the input service namely erection, commissioning and installation for setting up of new plant have a direct nexus with the manufacturing activity of the appellant - Benefit of credit is available - AT
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