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...
Exemption u/s 54F - Capital gain - joint development agreement - assessee are eligible for exemption even though multiple flats were allotted to them in lieu of cost of 60% of the land allotted to the builder, prior to the amendment w.e.f. 1.4.2015 - AT
Exemption u/s 54F - Capital gain - joint development agreement - assessee are eligible for exemption even though multiple flats were allotted to them in lieu of cost of 60% of the land allotted to the builder, prior to the amendment w.e.f. 1.4.2015 - AT
Note: It is a system-generated summary and is for quick reference only.