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...
Impleadment application allowed without prior notice to appellant, who was sought to be impleaded, as court has exclusive prerogative to determine necessity of party's impleadment for effective adjudication. Appellant's contention regarding lack of prior notice rejected, as impleadment is court's discretion. Appeal dismissed for lacking merits.
Impleadment application allowed without prior notice to appellant, who was sought to be impleaded, as court has exclusive prerogative to determine necessity of party's impleadment for effective adjudication. Appellant's contention regarding lack of prior notice rejected, as impleadment is court's discretion. Appeal dismissed for lacking merits.
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