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...
Addition towards partners’ remuneration - there was a clause for increase/decrease of remuneration as per mutual consent before the end of the financial year - enhanced remuneration is authorized by the partnership deed which required to be allowed. - AT
Addition towards partners’ remuneration - there was a clause for increase/decrease of remuneration as per mutual consent before the end of the financial year - enhanced remuneration is authorized by the partnership deed which required to be allowed. - AT
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