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...
Addition of “cash credit” u/s 68 - It is very unlikely that a person carrying on small chitty and financing business could raise ₹ 2, 00, 000/- as advance for investment in a Company in the year 1992. - Additions confirmed.
Addition of “cash credit” u/s 68 - It is very unlikely that a person carrying on small chitty and financing business could raise ₹ 2, 00, 000/- as advance for investment in a Company in the year 1992. - Additions confirmed.
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