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...
Principle of Mutuality - taxability of 'Card guest income' and 'general guest fee' received by the club paid by the members - Just because the transactions, which are non-mutual in character, would not destroy the principle of mutuality. - HC
Principle of Mutuality - taxability of 'Card guest income' and 'general guest fee' received by the club paid by the members - Just because the transactions, which are non-mutual in character, would not destroy the principle of mutuality. - HC
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