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...
Levy of service tax - re-sale of licensed information technology software - Service Tax was not leviable in respect of the invoices which were issued before 16/05/2008 even for that part of the service which was rendered after 16/05/2008 where the obligation was created before 16/05/2008 - AT
Levy of service tax - re-sale of licensed information technology software - Service Tax was not leviable in respect of the invoices which were issued before 16/05/2008 even for that part of the service which was rendered after 16/05/2008 where the obligation was created before 16/05/2008 - AT
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