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...
Depreciation on advertising hoarding structures - treated as permanent structures embedded in the building having foundation being erected and constructed by the assessee firm are in-fact ‘Building’ and the assessee firm is entitled for depreciation @ 10% - AT
Depreciation on advertising hoarding structures - treated as permanent structures embedded in the building having foundation being erected and constructed by the assessee firm are in-fact ‘Building’ and the assessee firm is entitled for depreciation @ 10% - AT
Note: It is a system-generated summary and is for quick reference only.