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...
Disallowance on the ground of section 40A(3) of the Income Tax Act – Cash payment in excess of Rs. 20,000 to Arahtiya - kachcha Arahtiya - purchases were made in the present case in commission agency business from the farmers - no disallowance - HC
Disallowance on the ground of section 40A(3) of the Income Tax Act – Cash payment in excess of Rs. 20,000 to Arahtiya - kachcha Arahtiya - purchases were made in the present case in commission agency business from the farmers - no disallowance - HC
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