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...
Capital gain computation - indexation of cost in cases covered by section 49 - previous owner of the property vs present owner of the property - indexed cost of acquisition had to be computed with reference to the year in which the previous owner first held the asset.
Capital gain computation - indexation of cost in cases covered by section 49 - previous owner of the property vs present owner of the property - indexed cost of acquisition had to be computed with reference to the year in which the previous owner first held the asset.
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