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...
Taxability of income / salary received from outside India - receipt of the sum in the assessee’s NRE account - during that year, the assessee had the status of non-resident u/s 6 of the Income Tax Act, 1961. - Extended the benefit of circular, the income held as not taxable to income tax.
Taxability of income / salary received from outside India - receipt of the sum in the assessee’s NRE account - during that year, the assessee had the status of non-resident u/s 6 of the Income Tax Act, 1961. - Extended the benefit of circular, the income held as not taxable to income tax.
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