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...
Claim for deduction under section 80IA disallowed - , manufacture of power - the profits and gains derived by the assessee from the sale of sludge/waste oil is eligible for deduction under section 80IA of the Act - AT
Claim for deduction under section 80IA disallowed - , manufacture of power - the profits and gains derived by the assessee from the sale of sludge/waste oil is eligible for deduction under section 80IA of the Act - AT
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