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 11 - charitable activity u/s 2(15) - The surplus derived from running the STD booths, pharmaceutical shops etc. was incidental and ancillary to the dominant object of taking care of physically and mentally challenged persons and uplifting them and enabling them to survive and live in this society. - Benefit of exemption allowed.
Exemption u/s 11 - charitable activity u/s 2(15) - The surplus derived from running the STD booths, pharmaceutical shops etc. was incidental and ancillary to the dominant object of taking care of physically and mentally challenged persons and uplifting them and enabling them to survive and live in this society. - Benefit of exemption allowed.
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