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...
Petitioner's NRO account deposits were subject to TDS deduction; transferred shares from deceased wife's account not taxable. Respondents classified petitioner as resident, demanded tax on deposits as unexplained investments and transferred shares as purchase of securities. Petitioner unable to explain due to wife's demise and personal commitments. Order passed without opportunity of hearing, violating natural justice. Order set aside, matter remanded for fresh consideration after allowing petitioner to file reply/objections and personal hearing.
Petitioner's NRO account deposits were subject to TDS deduction; transferred shares from deceased wife's account not taxable. Respondents classified petitioner as resident, demanded tax on deposits as unexplained investments and transferred shares as purchase of securities. Petitioner unable to explain due to wife's demise and personal commitments. Order passed without opportunity of hearing, violating natural justice. Order set aside, matter remanded for fresh consideration after allowing petitioner to file reply/objections and personal hearing.
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