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...
Revenue neutral exercise - Credit of entry tax paid is available to manufactures - Unless the petitioners discharge their tax liability at their instance, no consideration to the plea of revenue neutrality - HC
Revenue neutral exercise - Credit of entry tax paid is available to manufactures - Unless the petitioners discharge their tax liability at their instance, no consideration to the plea of revenue neutrality - HC
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