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...
Addition treating the donation received as professional income - settlement of the disputes between the workers and their employers - the amounts so received by the assessee cannot be treated as business or profession, consequently should have been treated as exempt u/s 10(24) - AT
Addition treating the donation received as professional income - settlement of the disputes between the workers and their employers - the amounts so received by the assessee cannot be treated as business or profession, consequently should have been treated as exempt u/s 10(24) - AT
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