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...
Admissibility of Cenvat Credit - merely because service in question are not received in the factory, the credit cannot be denied on this ground. The services are not tangible unlike inputs. Service can be provided and used anywhere either in the factory or outside factory - AT
Admissibility of Cenvat Credit - merely because service in question are not received in the factory, the credit cannot be denied on this ground. The services are not tangible unlike inputs. Service can be provided and used anywhere either in the factory or outside factory - AT
Note: It is a system-generated summary and is for quick reference only.