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...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Principles of natural justice violated as petitioner unaware of notices preceding impugned order. Court granted partial relief, quashed impugned order, and remitted case to respondent for fresh orders considering amounts recovered pursuant to attachment. Impugned order treated as addendum to show cause notices. Petition allowed.
Principles of natural justice violated as petitioner unaware of notices preceding impugned order. Court granted partial relief, quashed impugned order, and remitted case to respondent for fresh orders considering amounts recovered pursuant to attachment. Impugned order treated as addendum to show cause notices. Petition allowed.
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