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...
Services in relation to digital signature certificates (DSC) - Sub Certifying authorities - mere act of collecting the applications and verification of the same for onward submission to the appellant cannot be termed as “grant of representational rights” - Cannot be held as Franchisee Service.
Services in relation to digital signature certificates (DSC) - Sub Certifying authorities - mere act of collecting the applications and verification of the same for onward submission to the appellant cannot be termed as “grant of representational rights” - Cannot be held as Franchisee Service.
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