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...
Penalty u/s 271(1)(c) - claim of depreciation at 10% is under the bonafide belief that the residential quarters were utilized for the hospital purpose and formed part and parcel of hospital premises - mere making of a bonafide claim would not amount to furnishing of inaccurate particulars of income - no penalty - no substantial question of law arises
Penalty u/s 271(1)(c) - claim of depreciation at 10% is under the bonafide belief that the residential quarters were utilized for the hospital purpose and formed part and parcel of hospital premises - mere making of a bonafide claim would not amount to furnishing of inaccurate particulars of income - no penalty - no substantial question of law arises
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