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...
Introduction of new section 115BAE for newly incorporated Co-operative society - For new manufacturing cooperative societies incorporated on or after 1st day of April, 2024 with certain conditions stipulated same as manufacturing companies. And extending of time limit u/s 115BAD for co-operative society for concessional tax rate of 15% if production/manufacturing begin upto 31.3.2024 instead of 31.3.2023.
Introduction of new section 115BAE for newly incorporated Co-operative society - For new manufacturing cooperative societies incorporated on or after 1st day of April, 2024 with certain conditions stipulated same as manufacturing companies. And extending of time limit u/s 115BAD for co-operative society for concessional tax rate of 15% if production/manufacturing begin upto 31.3.2024 instead of 31.3.2023.
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