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) - wrong claim of TDS which not belong to the assessee but appeared in the form No.26AS - there was no addition made to the income of the assessee of any kind whatsoever qua this TDS claim - the provisions of section 271(1)(c) do not apply to the present case as there was neither concealment of income nor furnishing of inaccurate particulars
Penalty u/s 271(1)(c) - wrong claim of TDS which not belong to the assessee but appeared in the form No.26AS - there was no addition made to the income of the assessee of any kind whatsoever qua this TDS claim - the provisions of section 271(1)(c) do not apply to the present case as there was neither concealment of income nor furnishing of inaccurate particulars
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