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...
The Central Government, exercising powers under sub-section (12) of section 206C of the Income-tax Act, 1961, has specified that no tax collection shall be made under sub-section (1F) of section 206C on any payment received from the Reserve Bank of India. This notification comes into force on the date of its publication in the Official Gazette.
The Central Government, exercising powers under sub-section (12) of section 206C of the Income-tax Act, 1961, has specified that no tax collection shall be made under sub-section (1F) of section 206C on any payment received from the Reserve Bank of India. This notification comes into force on the date of its publication in the Official Gazette.
Note: It is a system-generated summary and is for quick reference only.