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...
Cenvat credit of membership and periodical of various business associations and law journals - all these member ship and subscriptions are directly related to the business activity of the appellant - credit allowed - AT
Cenvat credit of membership and periodical of various business associations and law journals - all these member ship and subscriptions are directly related to the business activity of the appellant - credit allowed - AT
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