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...
Disallowance of repayment of gold loan to SBI - As the payment has to be made by assessee company on the basis of market value of the gold on the date of closure of account, excess expenditure incurred on such date of payment is allowable expenditure - AT
Disallowance of repayment of gold loan to SBI - As the payment has to be made by assessee company on the basis of market value of the gold on the date of closure of account, excess expenditure incurred on such date of payment is allowable expenditure - AT
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