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...
Valuation - inclusion of amount charged towards Study Material Package (SMP) supplied to students - coaching centre - clarification issued by the Board's circular No.59/8/2003 dt.20.6.2003 is illegal and contrary to the statutory exemption granted by the notification. - AT
Valuation - inclusion of amount charged towards Study Material Package (SMP) supplied to students - coaching centre - clarification issued by the Board's circular No.59/8/2003 dt.20.6.2003 is illegal and contrary to the statutory exemption granted by the notification. - AT
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