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...
Eligibility of section 54F benefit - whether benefit will not be available if the residential house is purchased or constructed by the assessee outside India? - benefit of section 54F before its amendment can be extended to a residential house purchased outside India. - HC
Eligibility of section 54F benefit - whether benefit will not be available if the residential house is purchased or constructed by the assessee outside India? - benefit of section 54F before its amendment can be extended to a residential house purchased outside India. - HC
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