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...
Charging of interest u/s 234A - AO should be specific and clear and the assessee must be made to know that the AO has applied his mind and has ordered charging of interest. - HC
Charging of interest u/s 234A - AO should be specific and clear and the assessee must be made to know that the AO has applied his mind and has ordered charging of interest. - HC
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