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 80IC - independent unit v/s extension of unit - the assessee has claimed wages expenses which were subject to PF, electricity expenses. Likewise, there was huge investments in the plant and machinery. The assessee has also filed audit report in form 10 CCB, purchase details of the raw materials, the approval notification No. 283 /2006 of the eligible unit, but there was no doubt raised by the AO on these details - AO directed to allow the claim to the assessee - AT
Deduction u/s 80IC - independent unit v/s extension of unit - the assessee has claimed wages expenses which were subject to PF, electricity expenses. Likewise, there was huge investments in the plant and machinery. The assessee has also filed audit report in form 10 CCB, purchase details of the raw materials, the approval notification No. 283 /2006 of the eligible unit, but there was no doubt raised by the AO on these details - AO directed to allow the claim to the assessee - AT
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