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...
Estimation of income - the assessee has also shown centage charges - the working of the assessee is not proper and the basis adopted by the AO is also not scientific - matter remanded back - AT
Estimation of income - the assessee has also shown centage charges - the working of the assessee is not proper and the basis adopted by the AO is also not scientific - matter remanded back - AT
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