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...
Reopening of assessment u/s 147 - “unascertained liability” had been claimed and allowed as expenditure - the assumption drawn by the AO in the “reasons to believe” is farfetched, vague and a mere pretence - HC
Reopening of assessment u/s 147 - “unascertained liability” had been claimed and allowed as expenditure - the assumption drawn by the AO in the “reasons to believe” is farfetched, vague and a mere pretence - HC
Note: It is a system-generated summary and is for quick reference only.