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...
Area Based Exemption - North-East region - Merely because no limitation is prescribed and/or applicable cannot be a ground to consider their claims for exemption when they satisfy the prescriptions under the said notification. The assessee has failed to furnish adequate evidences in support of their claims that they had complied with the prescriptions under Notification No. 33/99-C.E - HC
Area Based Exemption - North-East region - Merely because no limitation is prescribed and/or applicable cannot be a ground to consider their claims for exemption when they satisfy the prescriptions under the said notification. The assessee has failed to furnish adequate evidences in support of their claims that they had complied with the prescriptions under Notification No. 33/99-C.E - HC
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