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...
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The HC declined to adjudicate the petition challenging the SCN issued in Form DRC-01A on jurisdictional grounds related to reliance on Form 26AS under the Income Tax Act, 1961. The court held that the petitioner must pursue remedy before the first Appellate Authority, which is directed to admit the appeal if filed within four weeks, waiving any additional pre-deposit requirements given the petitioner's prior payment of Rs. 7 lakhs. The petition was disposed of accordingly.
The HC declined to adjudicate the petition challenging the SCN issued in Form DRC-01A on jurisdictional grounds related to reliance on Form 26AS under the Income Tax Act, 1961. The court held that the petitioner must pursue remedy before the first Appellate Authority, which is directed to admit the appeal if filed within four weeks, waiving any additional pre-deposit requirements given the petitioner's prior payment of Rs. 7 lakhs. The petition was disposed of accordingly.
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