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...
TDS - It is not a case when the land has been compulsory acquired under any law, therefore, in the absence of sect ion 194LA being applicable, no question of any deduction of TDS arises. - AT
TDS - It is not a case when the land has been compulsory acquired under any law, therefore, in the absence of sect ion 194LA being applicable, no question of any deduction of TDS arises. - AT
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