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...
Rejection of books of account - The steep decline in the rate of net profit cannot be attribute to the increase in input costs - The estimation of profit by the AO is reasonable - The order of rejection is not required to be expressed - HC
Rejection of books of account - The steep decline in the rate of net profit cannot be attribute to the increase in input costs - The estimation of profit by the AO is reasonable - The order of rejection is not required to be expressed - HC
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