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...
Accommodation entries - Once the sales have been accepted, there must be purchases - total purchases cannot be disallowed. AO directed to restrict the addition to the extent of 10% of the purchases - AT
Accommodation entries - Once the sales have been accepted, there must be purchases - total purchases cannot be disallowed. AO directed to restrict the addition to the extent of 10% of the purchases - AT
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