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...
Determination of interest on receivables which assessee was failed to report in the form 3CEB - the account payables are more than the account receivables from AE. Hence, charging of notional interest does not arise. - AT
Determination of interest on receivables which assessee was failed to report in the form 3CEB - the account payables are more than the account receivables from AE. Hence, charging of notional interest does not arise. - AT
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