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...
Provision for doubtful overdue installments under hire purchase finance agreements - the party to be given an opportunity to establish its claim - adjustment by way of disallowing deduction by intimation u/s 143(1)(a) is not proper - HC
Provision for doubtful overdue installments under hire purchase finance agreements - the party to be given an opportunity to establish its claim - adjustment by way of disallowing deduction by intimation u/s 143(1)(a) is not proper - HC
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