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...
Transfer pricing adjustment - Shifting of the testing parties in the same breath is not permissible. - all the three persons stand in the same footing, as such, the same treatment has to be given to them equally.
Transfer pricing adjustment - Shifting of the testing parties in the same breath is not permissible. - all the three persons stand in the same footing, as such, the same treatment has to be given to them equally.
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