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...
Exemption u/s 11 - microfinance activity - By collecting interest at such a higher rate the assessee has deviated from its objective of doing charity - the action of the lower authorities in denying exemption u/s. 11 confirmed.
Exemption u/s 11 - microfinance activity - By collecting interest at such a higher rate the assessee has deviated from its objective of doing charity - the action of the lower authorities in denying exemption u/s. 11 confirmed.
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