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...
Claim of depreciation on the plant & machinery purchased from the amount withdrawn from the account maintained with NABARD - the depreciation is not a expenditure but an allowance - the same is out of the purview of section 33AB(6) - No additions - AT
Claim of depreciation on the plant & machinery purchased from the amount withdrawn from the account maintained with NABARD - the depreciation is not a expenditure but an allowance - the same is out of the purview of section 33AB(6) - No additions - AT
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