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...
Levy of sales tax on chemical used in development of photographs - it had to be destroyed or could not have been re-used after certain processes. One cannot hold that chemical has been sold to the consumers. - HC
Levy of sales tax on chemical used in development of photographs - it had to be destroyed or could not have been re-used after certain processes. One cannot hold that chemical has been sold to the consumers. - HC
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