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 based on statement u/s 131(1) of managing partner - GP rate at 15% - No rejection of books of accounts - Account audited u/s 44AB - no independent corroborative evidences - Addition not sustainable
Addition based on statement u/s 131(1) of managing partner - GP rate at 15% - No rejection of books of accounts - Account audited u/s 44AB - no independent corroborative evidences - Addition not sustainable
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