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...
Any expenditure incurred by a sugar factory on cane development programmes would be eligible for deduction in computing the taxable profits u/s 37(1) - The withdrawal of the tax concession under s. 35C would not affect this position.
Any expenditure incurred by a sugar factory on cane development programmes would be eligible for deduction in computing the taxable profits u/s 37(1) - The withdrawal of the tax concession under s. 35C would not affect this position.
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