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...
MAT Computation u/s 115JB - Tribunal held that the capital profits on sale of land, which are credited to the capital reserves account in the balance sheet, are not to be included under the book profits for the purpose of Section 115J? - Order of tribunal sustained - HC
MAT Computation u/s 115JB - Tribunal held that the capital profits on sale of land, which are credited to the capital reserves account in the balance sheet, are not to be included under the book profits for the purpose of Section 115J? - Order of tribunal sustained - HC
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