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...
Imposition of penalty - delay in deposit of TDS - The Railways should have been conscious of its statutory obligations - penalty reduced to 05% of TDS amount.
Imposition of penalty - delay in deposit of TDS - The Railways should have been conscious of its statutory obligations - penalty reduced to 05% of TDS amount.
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