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...
Transfer pricing adjustment - in the earlier year once these two companies have been found to be functionally similar, then in this year they cannot be rejected on functional analysis. - AT
Transfer pricing adjustment - in the earlier year once these two companies have been found to be functionally similar, then in this year they cannot be rejected on functional analysis. - AT
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