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 - purchase of share directly between the parties and not through stock exchange - as per documents filed, since the actual delivery of shares took place along with transfer deeds/contract bills, so that date should be considered the date of transfer i.e 30.03.2012 - scrips was admittedly sold on 16.08.2013 after more than 12 months - LTCG
LTCG - period of holding - purchase of share directly between the parties and not through stock exchange - as per documents filed, since the actual delivery of shares took place along with transfer deeds/contract bills, so that date should be considered the date of transfer i.e 30.03.2012 - scrips was admittedly sold on 16.08.2013 after more than 12 months - LTCG
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