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...
Disallowance of direct expenses materials - there is no doubt of whatsoever with regard to purchases of materials for the purpose of development of land. - When 50% direct expense is genuine, then remaining 50% cannot be non-genuine merely because it was purchased from associate concern.
Disallowance of direct expenses materials - there is no doubt of whatsoever with regard to purchases of materials for the purpose of development of land. - When 50% direct expense is genuine, then remaining 50% cannot be non-genuine merely because it was purchased from associate concern.
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