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...
Reopening of assessment - assessee made purchases/sale which were not entered in the regular books of accounts, resulting into escapement of income - AO was justifiably within his jurisdiction under the parameter of the law to reopen the assessment - AT
Reopening of assessment - assessee made purchases/sale which were not entered in the regular books of accounts, resulting into escapement of income - AO was justifiably within his jurisdiction under the parameter of the law to reopen the assessment - AT
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