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...
Exemption u/s 54 - sale of residential property OR vacant land with malba - From the Clause of collaboration agreement, it can be seen that what was transferred / handed over to the builder was the existing structure of the residential property - assessee permanently dis-possessed of 2nd floor onwards in old and new residential property which was long term assets - since new residential property was acquired within two years from the date of transfer - eligible for deduction
Exemption u/s 54 - sale of residential property OR vacant land with malba - From the Clause of collaboration agreement, it can be seen that what was transferred / handed over to the builder was the existing structure of the residential property - assessee permanently dis-possessed of 2nd floor onwards in old and new residential property which was long term assets - since new residential property was acquired within two years from the date of transfer - eligible for deduction
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