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...
MAT credit - the Tribunal after deliberating the issue and analyzing the provisions of section 115JA and 2(43) of the Act read with relevant clauses of the Finance Act has held that the MAT credit allowable to the assessee is inclusive of surcharge and cess.
MAT credit - the Tribunal after deliberating the issue and analyzing the provisions of section 115JA and 2(43) of the Act read with relevant clauses of the Finance Act has held that the MAT credit allowable to the assessee is inclusive of surcharge and cess.
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