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...
Due to failure of the assessee’s counsel and due to unavoidable circumstances for non-producing the relevant evidence and non-appearance before the Revenue Authorities, assessee should not be suffered. - matter remanded back - AT
Due to failure of the assessee’s counsel and due to unavoidable circumstances for non-producing the relevant evidence and non-appearance before the Revenue Authorities, assessee should not be suffered. - matter remanded back - AT
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