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...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Valuation of goods - publicity and advertisement was borne by the dealer at his choice to promote sale that does not mean that assessable value shall be hiked by the extent of reimbursement of part of above expenditure - AT
Valuation of goods - publicity and advertisement was borne by the dealer at his choice to promote sale that does not mean that assessable value shall be hiked by the extent of reimbursement of part of above expenditure - AT
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