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...
Disallowance u/s 40A(3) - assessee, who is the appellant, is a government contractor showed payments exceeding Rs. 20,000/- in cash on various dates for materials purchased - there are no vouchers produced to substantiate the claim of separate payments having been made on a single day at the work spots where the delivery of the goods supplied were made. - Additions confirmed - HC
Disallowance u/s 40A(3) - assessee, who is the appellant, is a government contractor showed payments exceeding Rs. 20,000/- in cash on various dates for materials purchased - there are no vouchers produced to substantiate the claim of separate payments having been made on a single day at the work spots where the delivery of the goods supplied were made. - Additions confirmed - HC
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