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...
Reopening of assessment u/s 147 - The only mistake that the department committed was to dispatch the notice u/s 148 of the Act to the address at the address of Agriculture land and not to the residential address of the writ applicant - In such circumstances, it is obvious that the writ applicant could never be said to have receive such notice. - HC
Reopening of assessment u/s 147 - The only mistake that the department committed was to dispatch the notice u/s 148 of the Act to the address at the address of Agriculture land and not to the residential address of the writ applicant - In such circumstances, it is obvious that the writ applicant could never be said to have receive such notice. - HC
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