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...
Disallowance of relocation expenses - The shifting of office is not regular phenomena of the business activity of the assessee and these one time expenses are towards creating a new office - the expenditure are of enduring nature - not to be allowed as revenue expenditure - AT
Disallowance of relocation expenses - The shifting of office is not regular phenomena of the business activity of the assessee and these one time expenses are towards creating a new office - the expenditure are of enduring nature - not to be allowed as revenue expenditure - AT
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