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...
Jurisdiction - power of inspecting officers - whether the powers vested on inspecting officers can be withdrawn - This Court, prima facie is of the view that the present officer, that is, the inspecting officer would not be a proper officer after 04.10.2021 in view of the Circular, dated 04.10.2021. Accordingly, this Court is of the considered view that the impugned order can be interfered with on the prima facie case by way of interim order - HC
Jurisdiction - power of inspecting officers - whether the powers vested on inspecting officers can be withdrawn - This Court, prima facie is of the view that the present officer, that is, the inspecting officer would not be a proper officer after 04.10.2021 in view of the Circular, dated 04.10.2021. Accordingly, this Court is of the considered view that the impugned order can be interfered with on the prima facie case by way of interim order - HC
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