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 made u/s. 43B - Customs duty liability - the entire amount of customs duty liability has been adjusted against export obligation before the due date for filing return of income - claim of deduction allowed - AT
Addition made u/s. 43B - Customs duty liability - the entire amount of customs duty liability has been adjusted against export obligation before the due date for filing return of income - claim of deduction allowed - AT
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