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...
Providing helicopters to the State Governments for transportation of their personnel - supply to tangible goods service or transportation of passenger by air service - prima facie not taxable during the period - AT
Providing helicopters to the State Governments for transportation of their personnel - supply to tangible goods service or transportation of passenger by air service - prima facie not taxable during the period - AT
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