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...
Unexplained credits u/s 68 - share application money - share applicants are traceable by way of PAN, ITRs, Bank accounts and are also responding to the notices u/s. 133(6) then it is for the AO to bring on record the material in the form of extra premium paid to the assessee for the shares and that the case was deposited prior to issuance of cheques - nothing has been done - no addition
Unexplained credits u/s 68 - share application money - share applicants are traceable by way of PAN, ITRs, Bank accounts and are also responding to the notices u/s. 133(6) then it is for the AO to bring on record the material in the form of extra premium paid to the assessee for the shares and that the case was deposited prior to issuance of cheques - nothing has been done - no addition
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