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...
Reassessment proceedings u/s.147 - The entry provider entries did not have any genuine business activity - AO has duly applied his mind and verified the information from the audited accounts of the assessee - Reopening of case sustained.
Reassessment proceedings u/s.147 - The entry provider entries did not have any genuine business activity - AO has duly applied his mind and verified the information from the audited accounts of the assessee - Reopening of case sustained.
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