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...
HC ruled on pre-deposit requirements for tax credit appeal. The petitioner was directed to submit Form DRC-03A to the Adjudicating Authority, demonstrating prior tax credit deposit. The authority must issue confirmation within one month, which can then be used as pre-deposit evidence for filing an appeal before the Commissioner (Appeals) challenging the original order. The court effectively provided a procedural mechanism for the petitioner to validate and utilize existing tax credit deposits in the appellate process. Petition was disposed of with specific procedural instructions.
HC ruled on pre-deposit requirements for tax credit appeal. The petitioner was directed to submit Form DRC-03A to the Adjudicating Authority, demonstrating prior tax credit deposit. The authority must issue confirmation within one month, which can then be used as pre-deposit evidence for filing an appeal before the Commissioner (Appeals) challenging the original order. The court effectively provided a procedural mechanism for the petitioner to validate and utilize existing tax credit deposits in the appellate process. Petition was disposed of with specific procedural instructions.
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