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...
Levy of penalty against the owner of the vehicle - Legislature seeks to clarify the expression “person in-charge of the goods“ occurring in Section 78(5) as it stood earlier by Act No.7 of 2002 - penalty confirmed - SC
Levy of penalty against the owner of the vehicle - Legislature seeks to clarify the expression “person in-charge of the goods“ occurring in Section 78(5) as it stood earlier by Act No.7 of 2002 - penalty confirmed - SC
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