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...
Classification of goods - Vipul Booster - the correct classification of the Vipul Booster is an insecticide under heading 3808.10 - the classification sought by the Revenue under sub heading 3101.00 as fertilizer is not applicable - AT
Classification of goods - Vipul Booster - the correct classification of the Vipul Booster is an insecticide under heading 3808.10 - the classification sought by the Revenue under sub heading 3101.00 as fertilizer is not applicable - AT
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