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...
Computation of profit earned by non-resident from Shipping business u/s 44B - service tax collected by the assessee would form part and parcel of the aggregate amount as specified in Sub-section (2) of section 44B of the Act for the purpose of determining the profits and gains of the assessee’s business under this section - AT
Computation of profit earned by non-resident from Shipping business u/s 44B - service tax collected by the assessee would form part and parcel of the aggregate amount as specified in Sub-section (2) of section 44B of the Act for the purpose of determining the profits and gains of the assessee’s business under this section - AT
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