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...
Deduction for donation to a political party under section 80GGC cannot be denied on a bare accommodation-entry allegation unless there is evidence that the donation was returned to the assessee or that the assessee derived a direct benefit from a backdoor arrangement. In the absence of material showing refund of the donation, retention of commission by the party, or any direct nexus between the payment and an advantage to the assessee, the allegation by itself is insufficient to disallow the claim. The deduction was therefore allowed.
Deduction for donation to a political party under section 80GGC cannot be denied on a bare accommodation-entry allegation unless there is evidence that the donation was returned to the assessee or that the assessee derived a direct benefit from a backdoor arrangement. In the absence of material showing refund of the donation, retention of commission by the party, or any direct nexus between the payment and an advantage to the assessee, the allegation by itself is insufficient to disallow the claim. The deduction was therefore allowed.
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