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...
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Deduction u/s 54F on account of construction of house - the assessee doesn’ t have more than one house which is chargeable to tax under the head “ income from house property” other than the one residential house owned on the date of sale of original asset - No addition is warranted.
Deduction u/s 54F on account of construction of house - the assessee doesn’ t have more than one house which is chargeable to tax under the head “ income from house property” other than the one residential house owned on the date of sale of original asset - No addition is warranted.
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