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...
Addition of income from amenities – assessee as the owner of the building was only exploiting the property as owner by letting out the same and realizing income by way of rent - taxable as income from house property - AT
Addition of income from amenities – assessee as the owner of the building was only exploiting the property as owner by letting out the same and realizing income by way of rent - taxable as income from house property - AT
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