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...
Insertion of new sections 194M and 194N of Income Tax. - Clause 46 of the FINANCE (No. 2) BILL, 2019 - Clause amended while passing the Finance Bill in the Loksabha
Insertion of new sections 194M and 194N of Income Tax. - Clause 46 of the FINANCE (No. 2) BILL, 2019 - Clause amended while passing the Finance Bill in the Loksabha
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