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...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
LTCG - period of holding - Registration of the property which was acquired by the assessee in the F.Y. 1994-95 though executed in the Year 2005 has no significance because u/s 53A of the TPA, when the possession of the said immovable property has been taken over by the assessee in part performance of a contract, the transfer is complete - thus holding the property for more than 36 months - LTCG
LTCG - period of holding - Registration of the property which was acquired by the assessee in the F.Y. 1994-95 though executed in the Year 2005 has no significance because u/s 53A of the TPA, when the possession of the said immovable property has been taken over by the assessee in part performance of a contract, the transfer is complete - thus holding the property for more than 36 months - LTCG
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