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...
Addition u/s 50C -sale at lower price - substitution of stamp duty value as deemed sale consideration - the assessee has demonstrated the encroachment by illegal occupiers with reference to electricity bills in the name of the illegal occupiers and substantial payment to various such occupiers by the purchaser in the subsequent years which was disputed by the Revenue - will be reduced for computation of capital gains
Addition u/s 50C -sale at lower price - substitution of stamp duty value as deemed sale consideration - the assessee has demonstrated the encroachment by illegal occupiers with reference to electricity bills in the name of the illegal occupiers and substantial payment to various such occupiers by the purchaser in the subsequent years which was disputed by the Revenue - will be reduced for computation of capital gains
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