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...
Commission expenditure claimed against income from other sources may be deductible where evidence establishes a direct commercial nexus between the facilitation services and the commission earned. Customer purchase orders and sales records may demonstrate the payee firm's customer relationships, overlapping product trade, infrastructure and network. Where the payment is taxed in the recipient's hands and actual payment through banking channels is undisputed, such material can support admission of additional evidence and allowance of the deduction under section 57.
Commission expenditure claimed against income from other sources may be deductible where evidence establishes a direct commercial nexus between the facilitation services and the commission earned. Customer purchase orders and sales records may demonstrate the payee firm's customer relationships, overlapping product trade, infrastructure and network. Where the payment is taxed in the recipient's hands and actual payment through banking channels is undisputed, such material can support admission of additional evidence and allowance of the deduction under section 57.
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