Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Inadvertent errors in taxable value and IGST declarations in export shipping bills may be corrected through consequential rectification of GSTR-1 and GSTR-3B for FY 2017-18 after amendment of the shipping bills. In the stated peculiar facts and by consent of the parties, rectification of the specified GST returns was permitted, subject to assessment, verification or scrutiny in accordance with law.
Inadvertent errors in taxable value and IGST declarations in export shipping bills may be corrected through consequential rectification of GSTR-1 and GSTR-3B for FY 2017-18 after amendment of the shipping bills. In the stated peculiar facts and by consent of the parties, rectification of the specified GST returns was permitted, subject to assessment, verification or scrutiny in accordance with law.
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