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...
Deduction U/s 10AA - apportionment of salary paid to directors among the taxable and non-taxable unit is rightly done by the AO since they not only take the business decision but also involve in the manufacturing proceeding which they performed at Surat - AT
Deduction U/s 10AA - apportionment of salary paid to directors among the taxable and non-taxable unit is rightly done by the AO since they not only take the business decision but also involve in the manufacturing proceeding which they performed at Surat - AT
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