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...
Recovery of house tax - only because of having the exemption from payment of income tax being the charitable trust under Section 12-A of the Income Tax, the petitioner is not entitled to get the exemption from payment of house tax. - HC
Recovery of house tax - only because of having the exemption from payment of income tax being the charitable trust under Section 12-A of the Income Tax, the petitioner is not entitled to get the exemption from payment of house tax. - HC
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