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...
TDS u/s 194I - it needs to be examined whether tax at all was required to be deducted at source when the payee was not having taxable income or in other words payee's income is exempt. - provisions contained u/s 201 and 40(a)(ia) have to be read together to come to a appropriate conclusion - AT
TDS u/s 194I - it needs to be examined whether tax at all was required to be deducted at source when the payee was not having taxable income or in other words payee's income is exempt. - provisions contained u/s 201 and 40(a)(ia) have to be read together to come to a appropriate conclusion - AT
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