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...
Relevant date for refund claim - export of services - it would be appropriate that the relevant date for calculating the time limit under Section 11B also should be the date on which consideration is received - AT
Relevant date for refund claim - export of services - it would be appropriate that the relevant date for calculating the time limit under Section 11B also should be the date on which consideration is received - AT
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