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...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Inclusion in total wealth - initial compensation not to be included - The claim of the assessee for enhancement of the compensation amount if ultimately is accepted by the Court, will be added in the net wealth of the assessee on the valuation date of that year - HC
Inclusion in total wealth - initial compensation not to be included - The claim of the assessee for enhancement of the compensation amount if ultimately is accepted by the Court, will be added in the net wealth of the assessee on the valuation date of that year - HC
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