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...
Maintainability of appeal before the ld. CIT(A) - Violation of section 249(4) - non-payment of admitted tax - no appeal is provided against order of the CIT(A) declining to entertain appeal as defective or one not maintainable on account of non-payment of tax during filing of return - CIT(A) directed to adjudication the issue in relation to contravening of section 249(4) - AT
Maintainability of appeal before the ld. CIT(A) - Violation of section 249(4) - non-payment of admitted tax - no appeal is provided against order of the CIT(A) declining to entertain appeal as defective or one not maintainable on account of non-payment of tax during filing of return - CIT(A) directed to adjudication the issue in relation to contravening of section 249(4) - AT
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