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...
Exemption u/s 54F – Determination of due date - When Legislature specifically refers only section 139(1) and omitted to refer section 139(4), making a reference to section 139(4) cannot be proper - AT
Exemption u/s 54F – Determination of due date - When Legislature specifically refers only section 139(1) and omitted to refer section 139(4), making a reference to section 139(4) cannot be proper - AT
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