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...
Fees for Technical Services – AO only undertook the issue of stay of technicians in India cannot be considered for examining the 'permanent establishment' of assessee in its supervising work - AT
Fees for Technical Services – AO only undertook the issue of stay of technicians in India cannot be considered for examining the 'permanent establishment' of assessee in its supervising work - AT
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