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...
Adjudicating authority should be more cautious and apply mind reasonably while conduct of adjudication and not blanketly confirm the demand in the show cause notice. - AT
Adjudicating authority should be more cautious and apply mind reasonably while conduct of adjudication and not blanketly confirm the demand in the show cause notice. - AT
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