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...
Computation of LTCG - applicability 50C on transfer of Development Rights - the provisions of section 50C can be applied only for transfer of land or building or both and not for “Rights in Development Agreement‟
Computation of LTCG - applicability 50C on transfer of Development Rights - the provisions of section 50C can be applied only for transfer of land or building or both and not for “Rights in Development Agreement‟
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