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...
Valuation - 110% of the cost of manufacture under Rule 8 - Where a part of the goods are also being sold to independent buyers, the value at which the same are being sold has to be adopted as the assessable value - AT
Valuation - 110% of the cost of manufacture under Rule 8 - Where a part of the goods are also being sold to independent buyers, the value at which the same are being sold has to be adopted as the assessable value - AT
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