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...
Business Auxiliary Service - services rendered to sugar factory in relation to harvesting and transportation services of sugarcane - prima facie case is against the assessee - AT
Business Auxiliary Service - services rendered to sugar factory in relation to harvesting and transportation services of sugarcane - prima facie case is against the assessee - AT
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