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...
Entitlement to avail Cenvat credit - Invoices issued without actually receiving the goods - No legally justified reasons have been recorded by the Tribunal for dismissing the appeal of the revenue. - Tribunal to re-adjudicate the issue - HC
Entitlement to avail Cenvat credit - Invoices issued without actually receiving the goods - No legally justified reasons have been recorded by the Tribunal for dismissing the appeal of the revenue. - Tribunal to re-adjudicate the issue - HC
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