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...
Revision u/s 263 - notice issued on several points - assessee could not rebut the findings of the Ld. PCIT in respect of points ‘b’ and ‘c’ which proves that the order of the AO was erroneous and prejudicial to the interest of Revenue as the AO had failed to make any proper required enquires to frame the assessment - revision upheld
Revision u/s 263 - notice issued on several points - assessee could not rebut the findings of the Ld. PCIT in respect of points ‘b’ and ‘c’ which proves that the order of the AO was erroneous and prejudicial to the interest of Revenue as the AO had failed to make any proper required enquires to frame the assessment - revision upheld
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