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...
Eligibility of Availment CENVAT Credit on Capital Goods - CENVAT credit eligibility is to be determined with reference to the dutiability of the final product on the date of receipt of capital goods - AT
Eligibility of Availment CENVAT Credit on Capital Goods - CENVAT credit eligibility is to be determined with reference to the dutiability of the final product on the date of receipt of capital goods - AT
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