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...
GP addition - Comparative figures were on record to substantiate the hike in the expenses. - the assessee was able to substantially explain the fall in GP rate in manufacturing activity. - AT
GP addition - Comparative figures were on record to substantiate the hike in the expenses. - the assessee was able to substantially explain the fall in GP rate in manufacturing activity. - AT
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