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...
Clandestine removal of goods - presumption - opinion of handwriting expert is a weak evidence which should be taken with caution and is not reliable unless supported by other independent evidence. - AT
Clandestine removal of goods - presumption - opinion of handwriting expert is a weak evidence which should be taken with caution and is not reliable unless supported by other independent evidence. - AT
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