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...
Section 44BB and 44BBB - Benefit of opt-in or opt-out from presumptive taxation to certain assessee has been now limiting through insertion of proviso for no set off of unabsorbed depreciation and brought forward loss.
Section 44BB and 44BBB - Benefit of opt-in or opt-out from presumptive taxation to certain assessee has been now limiting through insertion of proviso for no set off of unabsorbed depreciation and brought forward loss.
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