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...
Refund of unutilized CENVAT credit - export of services - advisory services in respect of investments identified by overseas client and advise it with respect of investment opportunities in the companies - The activities rendered by the appellant would come within the purview of “MBCS” and the appellant is entitled for the refund benefit - AT
Refund of unutilized CENVAT credit - export of services - advisory services in respect of investments identified by overseas client and advise it with respect of investment opportunities in the companies - The activities rendered by the appellant would come within the purview of “MBCS” and the appellant is entitled for the refund benefit - AT
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