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...
SSI Exemption – manufacture of packing material with brand name - validity of Departmental clarification in 1987 – This prevailed over the assesses till 27/02/10 in spite of the law declared by the Supreme Court in Kohinoor Elastics Pvt. Ltd. vs. CCE, Indore [2005 (8) TMI 115 - SUPREME COURT OF INDIA] - AT
SSI Exemption – manufacture of packing material with brand name - validity of Departmental clarification in 1987 – This prevailed over the assesses till 27/02/10 in spite of the law declared by the Supreme Court in Kohinoor Elastics Pvt. Ltd. vs. CCE, Indore [2005 (8) TMI 115 - SUPREME COURT OF INDIA] - AT
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