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...
Rectification of mistake - mistake in charging interest - error apparent on the face of record- there can be variation in charging interest, and such variation can be effected through correction u/s 154 of the Act. - it is always open for the authorities to rectify that mistake.
Rectification of mistake - mistake in charging interest - error apparent on the face of record- there can be variation in charging interest, and such variation can be effected through correction u/s 154 of the Act. - it is always open for the authorities to rectify that mistake.
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