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...
Addition u/s. 68 - the CIT(A) granted partial relief to the assessee. This relief was granted to the assessee based upon an elaborate remand report filed by the AO which has been extracted in the order passed by the CIT(A) - ITAT confirmed the order of CIT(A) - Revenue appeal dismissed - HC
Addition u/s. 68 - the CIT(A) granted partial relief to the assessee. This relief was granted to the assessee based upon an elaborate remand report filed by the AO which has been extracted in the order passed by the CIT(A) - ITAT confirmed the order of CIT(A) - Revenue appeal dismissed - HC
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