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...
Disallowance of interest on car loan - used for business/profession - merely because the assessee placed his own funds and also the interest free loans for some other purposes, is not open for the AO to disallow the interest on the amount taken for business purpose
Disallowance of interest on car loan - used for business/profession - merely because the assessee placed his own funds and also the interest free loans for some other purposes, is not open for the AO to disallow the interest on the amount taken for business purpose
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