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...
Compensation received from transfer of development rights - the land and building earlier in the possession of the Assessee continued to remain with it - any receipt from transfer of TDR in the present case cannot be taxed as a capital gain
Compensation received from transfer of development rights - the land and building earlier in the possession of the Assessee continued to remain with it - any receipt from transfer of TDR in the present case cannot be taxed as a capital gain
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