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...
Section 194Q compliance assessments must address Circular No. 13/2021, which provides guidelines for removing difficulties in applying tax deduction requirements to business purchases. A determination concerning alleged non-deduction that does not examine the circular's relevance cannot be sustained. The assessment must therefore be set aside and reconsidered by the assessing authority in light of the circular and applicable law.
Section 194Q compliance assessments must address Circular No. 13/2021, which provides guidelines for removing difficulties in applying tax deduction requirements to business purchases. A determination concerning alleged non-deduction that does not examine the circular's relevance cannot be sustained. The assessment must therefore be set aside and reconsidered by the assessing authority in light of the circular and applicable law.
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