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...
TDS u/s 194C OR 194I - payment made by assessee to the Carrier under the contracts for transporting the petroleum products in the business in which the respondent assessee is engaged - the contract involved exclusive use of vehicles by the respondent assessee in carrying on its business - TDS would be deducted u/s 194C - HC
TDS u/s 194C OR 194I - payment made by assessee to the Carrier under the contracts for transporting the petroleum products in the business in which the respondent assessee is engaged - the contract involved exclusive use of vehicles by the respondent assessee in carrying on its business - TDS would be deducted u/s 194C - HC
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