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...
Tds u/s 194A - interest for late payment - interest was not actually in the nature of interest which was paid on the loan taken but actually it is of nature of purchase cost of asphalt (bitumen) as the impugned amount has been paid in the course of making purchases - No TDS liability - AT
Tds u/s 194A - interest for late payment - interest was not actually in the nature of interest which was paid on the loan taken but actually it is of nature of purchase cost of asphalt (bitumen) as the impugned amount has been paid in the course of making purchases - No TDS liability - AT
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