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...
Deduction u/s 80IB(11A) - milling of the paddy - integrated business of handling, storage and transportation of the food grains - The activities involving the cleaning, steaming, soaking, drying, polishing, grinding etc.are covered by the expression “handling” and the assessee is certainly conducting such activities which would entitle to the benefit of deduction under section 80IB(11A) of the Act - AT
Deduction u/s 80IB(11A) - milling of the paddy - integrated business of handling, storage and transportation of the food grains - The activities involving the cleaning, steaming, soaking, drying, polishing, grinding etc.are covered by the expression “handling” and the assessee is certainly conducting such activities which would entitle to the benefit of deduction under section 80IB(11A) of the Act - AT
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