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...
Additions towards building expenses and other unaccounted income - Addition made by the AO on account of addition in the value of building cannot be held to be justified as the assessee in clear terms has surrendered the additional professional income covering the expenditure incurred on building - AT
Additions towards building expenses and other unaccounted income - Addition made by the AO on account of addition in the value of building cannot be held to be justified as the assessee in clear terms has surrendered the additional professional income covering the expenditure incurred on building - AT
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