Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
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...
Time limit for carry forward of unabsorbed depreciation – Applicability of amendment in section 32(2) vide Finance Act 2001 – it would be carried forward till the time it is set off against the profits and gains of subsequent years without any limit whatsoever - AT
Time limit for carry forward of unabsorbed depreciation – Applicability of amendment in section 32(2) vide Finance Act 2001 – it would be carried forward till the time it is set off against the profits and gains of subsequent years without any limit whatsoever - AT
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