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...
Denial of refund claim - deemed provisional assessment - period of limitation - the assessment in the case of the appellant cannot be considered as provisional or deemed provisional. - AT
Denial of refund claim - deemed provisional assessment - period of limitation - the assessment in the case of the appellant cannot be considered as provisional or deemed provisional. - AT
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