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...
Appeals to the High Court under the Black Money and Imposition of Tax Act, 2015 are classified as Tax Appeals rather than income-tax appeals. Rule 1(3A) applies to High Court appeals under any other enactment providing for the levy of tax, and section 19 of the Act provides for an appeal against a Tribunal order. An income-tax appeal may therefore be converted and registered as a Tax Appeal, subject to other objections.
Appeals to the High Court under the Black Money and Imposition of Tax Act, 2015 are classified as Tax Appeals rather than income-tax appeals. Rule 1(3A) applies to High Court appeals under any other enactment providing for the levy of tax, and section 19 of the Act provides for an appeal against a Tribunal order. An income-tax appeal may therefore be converted and registered as a Tax Appeal, subject to other objections.
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