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...
Addition on account of excess stock found during the course of survey - Assessing Officer has not countered the allegations of the assessee that copy of the inventory was not provided to him - dditions have been made without following the due process of law and principles of natural justice - No additions - AT
Addition on account of excess stock found during the course of survey - Assessing Officer has not countered the allegations of the assessee that copy of the inventory was not provided to him - dditions have been made without following the due process of law and principles of natural justice - No additions - AT
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