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...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Validity of assessment order - principles of natural justice - the petitioner has been repeatedly stating that the information has to be gathered from more than one source to answer the allegation and has requested for two more months - if respondent is of the view that further time is intended to delay the assessment proceedings, ought to have passed a conditional order and granted reasonable time - order set aside
Validity of assessment order - principles of natural justice - the petitioner has been repeatedly stating that the information has to be gathered from more than one source to answer the allegation and has requested for two more months - if respondent is of the view that further time is intended to delay the assessment proceedings, ought to have passed a conditional order and granted reasonable time - order set aside
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