Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or anti...
Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitatio...
Assessment reopening beyond 4 years from end of assessment year not permissible as no failure by assessee to disclose material facts. Deduction u/s 80IB(11A) allowed for manufacturing potato chips/snacks as it constitutes processing of vegetable as per judicial precedents from Madras, Uttarakhand High Courts and ITAT decisions. Revenue's appeal dismissed, CIT(A)'s order upholding assessee's claim affirmed.
Assessment reopening beyond 4 years from end of assessment year not permissible as no failure by assessee to disclose material facts. Deduction u/s 80IB(11A) allowed for manufacturing potato chips/snacks as it constitutes processing of vegetable as per judicial precedents from Madras, Uttarakhand High Courts and ITAT decisions. Revenue's appeal dismissed, CIT(A)'s order upholding assessee's claim affirmed.
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