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...
Bogus loss from share broker to set off as STCG - - When the person from whom the alleged transaction has been taken place categorically denies the genuineness of the transaction there remains nothing to be proved - AT
Bogus loss from share broker to set off as STCG - - When the person from whom the alleged transaction has been taken place categorically denies the genuineness of the transaction there remains nothing to be proved - AT
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