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...
The HC set aside the assessment order due to non-mention of a DIN number, following its earlier decisions that held non-mention of DIN number vitiates the proceedings as per the CBIC circular dated 23.12.2019.
The HC set aside the assessment order due to non-mention of a DIN number, following its earlier decisions that held non-mention of DIN number vitiates the proceedings as per the CBIC circular dated 23.12.2019.
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