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 of income from other sources u/s 69A - Assessee was found in possession of loose slips - appellant was not found to be owner of any money, Bullion or Jewellery etc. - assessee challenged addition as made on assumption and presumption - CIT(A) was not justified in confirming the addition ignoring the affidavit and rebuttal in violation of principles of natural justice. - AT
Addition of income from other sources u/s 69A - Assessee was found in possession of loose slips - appellant was not found to be owner of any money, Bullion or Jewellery etc. - assessee challenged addition as made on assumption and presumption - CIT(A) was not justified in confirming the addition ignoring the affidavit and rebuttal in violation of principles of natural justice. - AT
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