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...
Levy of GST - services of Pollution Testing of Vehicles - The Activity of issuance of Pollution Under Control Certificate for vehicles is not covered under SAC 9991 and is covered under Residual Entry and hence, should be taxed @ 18% GST.
Levy of GST - services of Pollution Testing of Vehicles - The Activity of issuance of Pollution Under Control Certificate for vehicles is not covered under SAC 9991 and is covered under Residual Entry and hence, should be taxed @ 18% GST.
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