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...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Classification of services - Real estate agent services or not - it is not merely the real estate consultant but any person who facilitates getting any property /real estate sold, purchased, leased out or rented out shall be called as real estate agent and the services rendered by him under said capacity shall be taxable under Section 65 (105) (v) of the Act.
Classification of services - Real estate agent services or not - it is not merely the real estate consultant but any person who facilitates getting any property /real estate sold, purchased, leased out or rented out shall be called as real estate agent and the services rendered by him under said capacity shall be taxable under Section 65 (105) (v) of the Act.
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