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...
Export of Business Auxiliary Service - Denial of refund claim - even though the adjudicating authority contended that services are covered under exemption notification NO. 13/2003 dated 20/6/2003 it cannot take away entitlement of refund under export of service. - AT
Export of Business Auxiliary Service - Denial of refund claim - even though the adjudicating authority contended that services are covered under exemption notification NO. 13/2003 dated 20/6/2003 it cannot take away entitlement of refund under export of service. - AT
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