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...
Assessment u/s 153A - Carry forward of business loss - 153A return is deemed to be return u/s 139(1) and that restrictive provisions of section 80 do not apply to this case - AO is directed to allow the claim of carry forward of business loss of assessee
Assessment u/s 153A - Carry forward of business loss - 153A return is deemed to be return u/s 139(1) and that restrictive provisions of section 80 do not apply to this case - AO is directed to allow the claim of carry forward of business loss of assessee
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