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...
As per CBDT circular and section 45Q of the RBI and prudential Norms issued by the RBI interest income could not be accured on Non Performing Assets (NPA) by Banks as decided by Supreme Court in case of Shri Mahila Sewa Sahakari Bank Ltd.
As per CBDT circular and section 45Q of the RBI and prudential Norms issued by the RBI interest income could not be accured on Non Performing Assets (NPA) by Banks as decided by Supreme Court in case of Shri Mahila Sewa Sahakari Bank Ltd.
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