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...
Addition u/s 68 - large cash withdrawal by the assessee immediately before the search and seizure operation - during search and seizure operation, the cash amount was found and seized on 22.01.2018 and immediately before preceding month of December, 2017 there were withdrawals as cash by the assessee, which is much higher than the cash amount seized during the course of search. Therefore, no addition could have been made - AT
Addition u/s 68 - large cash withdrawal by the assessee immediately before the search and seizure operation - during search and seizure operation, the cash amount was found and seized on 22.01.2018 and immediately before preceding month of December, 2017 there were withdrawals as cash by the assessee, which is much higher than the cash amount seized during the course of search. Therefore, no addition could have been made - AT
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