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...
Unabsorbed depreciation claimed u/s 32(2) - Claim beyond the period of eight years - the assessee is entitled to avail of the unabsorbed depreciation beyond the period of eight years which was prescribed under the unamended Section 32 of the Act.
Unabsorbed depreciation claimed u/s 32(2) - Claim beyond the period of eight years - the assessee is entitled to avail of the unabsorbed depreciation beyond the period of eight years which was prescribed under the unamended Section 32 of the Act.
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