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...
Nil Arbitral Award upheld by HC on challenge to extraneous consideration regarding service tax liability and damages as costs. Agreements stipulated no service tax leviable, erroneous notice issued to petitioners who successfully defended before CESTAT. Arbitrator rightly held petitioners cannot fasten costs on respondent for defending erroneous third-party notice. No clause providing respondent's liability for wrongly imposed taxes. Petitioners failed to show patent illegality or fundamental breach of law to warrant interference u/s 34. Petition dismissed.
Nil Arbitral Award upheld by HC on challenge to extraneous consideration regarding service tax liability and damages as costs. Agreements stipulated no service tax leviable, erroneous notice issued to petitioners who successfully defended before CESTAT. Arbitrator rightly held petitioners cannot fasten costs on respondent for defending erroneous third-party notice. No clause providing respondent's liability for wrongly imposed taxes. Petitioners failed to show patent illegality or fundamental breach of law to warrant interference u/s 34. Petition dismissed.
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