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...
Addition u/s 68 - Re-opening of assessment - addition of full value of sale proceeds including long term capital gain as accommodation entry based on the statement of the Director of the Company which is engaged in fraudulent billing activities - Additions confirmed.
Addition u/s 68 - Re-opening of assessment - addition of full value of sale proceeds including long term capital gain as accommodation entry based on the statement of the Director of the Company which is engaged in fraudulent billing activities - Additions confirmed.
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