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...
Penalty levied u/s 158BFA - inflated agricultural income - Tribunal deleted the penalty - The above tax case appeals are dismissed on account of the low tax effect. The substantial questions of law raised are left open. - HC
Penalty levied u/s 158BFA - inflated agricultural income - Tribunal deleted the penalty - The above tax case appeals are dismissed on account of the low tax effect. The substantial questions of law raised are left open. - HC
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