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...
Entitlement to benefit of tax deducted at source - TDS belong to co-owners - entire rent realized by the assessee including the amount belonged to co-owners - credit of entire TDS credit allowed to assessee - HC
Entitlement to benefit of tax deducted at source - TDS belong to co-owners - entire rent realized by the assessee including the amount belonged to co-owners - credit of entire TDS credit allowed to assessee - HC
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