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...
Sharing of rental income with the developer of land / property - transfer of income by overriding title or not - AO himself has accepted the revenue sharing basis of 78% and 22% - claim allowed - AT
Sharing of rental income with the developer of land / property - transfer of income by overriding title or not - AO himself has accepted the revenue sharing basis of 78% and 22% - claim allowed - AT
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