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...
Addition u/s 68 - allegation that assessee has introduced cash in the form of share capital thorough the racket of entry provider - the documentary evidence produced by the assessee cannot be ignored or rejected - no additions - AT
Addition u/s 68 - allegation that assessee has introduced cash in the form of share capital thorough the racket of entry provider - the documentary evidence produced by the assessee cannot be ignored or rejected - no additions - AT
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