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...
Addition to equity & to unsecured loans & sundry creditors - when 1500 investors have filed FIR's & law suits claiming about ₹ 15 crores as paid by them and Crime Branch status report clearly establishes that the assessee had collected funds from public at large and had not repaid them - Therefore, the existence of the depositors cannot be doubted - no addition called for
Addition to equity & to unsecured loans & sundry creditors - when 1500 investors have filed FIR's & law suits claiming about ₹ 15 crores as paid by them and Crime Branch status report clearly establishes that the assessee had collected funds from public at large and had not repaid them - Therefore, the existence of the depositors cannot be doubted - no addition called for
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