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...
Penalty u/s 271(1)(c) - unexplained cash deposits - the explanation offered by the assessee is not bonafide and the said explanation was rightly rejected by the authorities below. - AT
Penalty u/s 271(1)(c) - unexplained cash deposits - the explanation offered by the assessee is not bonafide and the said explanation was rightly rejected by the authorities below. - AT
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