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...
Validity of notice u/s 148 - TDS was deducted on demat expnses - It is difficult to understand on what basis it is alleged that the income had escaped tax on a deduction that had not been claimed - HC
Validity of notice u/s 148 - TDS was deducted on demat expnses - It is difficult to understand on what basis it is alleged that the income had escaped tax on a deduction that had not been claimed - HC
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