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...
Interest u/s 234C - Date of presentation of cheque - Cheques issued have not been dishonored - nterest u/s 234C of the Act should be computed from the date of presentation of the cheque of tax payment. - AT
Interest u/s 234C - Date of presentation of cheque - Cheques issued have not been dishonored - nterest u/s 234C of the Act should be computed from the date of presentation of the cheque of tax payment. - AT
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