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...
Cenvat Credit - input services - Although the appellant has taken registration in the name of Vishal Devgan, all the activities have been performed by Ajay Devgan - credit allowed subject to verification - AT
Cenvat Credit - input services - Although the appellant has taken registration in the name of Vishal Devgan, all the activities have been performed by Ajay Devgan - credit allowed subject to verification - AT
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