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...
Disallowing set-off of unabsorbed depreciation against income of long Term Capital Gain - belated filing of returns of income - the condition of filing return of income within the time prescribed u/s. 139(1) of the Act is not applicable for the provisions of sec. 32(2).
Disallowing set-off of unabsorbed depreciation against income of long Term Capital Gain - belated filing of returns of income - the condition of filing return of income within the time prescribed u/s. 139(1) of the Act is not applicable for the provisions of sec. 32(2).
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