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...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
The deposit certificates issued under the Gold Monetisation Scheme, 2015 from the definition of capital asset will be excluded from the scope of Capital Assets w.e.f. 1.4.2016
The deposit certificates issued under the Gold Monetisation Scheme, 2015 from the definition of capital asset will be excluded from the scope of Capital Assets w.e.f. 1.4.2016
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