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...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
MAT - As per the provisions of section 115JB of the Act the amount of book profit will not be increased by the amount of bad debts actually written off in the books of accounts - AT
MAT - As per the provisions of section 115JB of the Act the amount of book profit will not be increased by the amount of bad debts actually written off in the books of accounts - AT
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