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...
Dis-allowance of amount paid as commission to one whole time working Direcotr who had rendered extra service to the company - payment in question was with respect to services rendered by the said Director, was not avoidance of payment of tax - expenditure allowed - AT
Dis-allowance of amount paid as commission to one whole time working Direcotr who had rendered extra service to the company - payment in question was with respect to services rendered by the said Director, was not avoidance of payment of tax - expenditure allowed - AT
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