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 69A - unexplained jewellery - The Tribunal found that the addition made by the AO was not justified, especially in light of the appellant's consistent income and status. - While assessing unexplained jewelry, the AO must consider the assessee's income, status, and cultural norms, and that mere possession of jewelry beyond a certain limit doesn't necessarily imply undisclosed income. - AT
Addition u/s 69A - unexplained jewellery - The Tribunal found that the addition made by the AO was not justified, especially in light of the appellant's consistent income and status. - While assessing unexplained jewelry, the AO must consider the assessee's income, status, and cultural norms, and that mere possession of jewelry beyond a certain limit doesn't necessarily imply undisclosed income. - AT
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