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...
Central Government notified u/s 197A(1F) of Income Tax Act, 1961 that no tax deduction under Chapter XVII shall be made on payments received by credit guarantee fund established, financed and managed by National Credit Guarantee Trustee Company Limited as per Section 10(46B)(ii), exempt from income tax. Notification effective from date of publication in Official Gazette.
Central Government notified u/s 197A(1F) of Income Tax Act, 1961 that no tax deduction under Chapter XVII shall be made on payments received by credit guarantee fund established, financed and managed by National Credit Guarantee Trustee Company Limited as per Section 10(46B)(ii), exempt from income tax. Notification effective from date of publication in Official Gazette.
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