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...
Disallowance u/s 40(a)(ia) - Non deduction of TDS - reimbursement of expenses do not consist the income of the recipient and the payments are not governed by the provisions of section 194C of the Act - AT
Disallowance u/s 40(a)(ia) - Non deduction of TDS - reimbursement of expenses do not consist the income of the recipient and the payments are not governed by the provisions of section 194C of the Act - AT
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