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...
Power of CIT(A) for enhancement - declare TDS return as non-est - appeal relates to fee u/s. 234E - Act contains provision for declaring a return of income filed as invalid u/s.139(9) but no such provision for declaring a return of TDS as invalid - there is no power conferred, either under those provisions or under any other provisions of the Act, to declare the return of TDS filed u/s 200(3) as non est
Power of CIT(A) for enhancement - declare TDS return as non-est - appeal relates to fee u/s. 234E - Act contains provision for declaring a return of income filed as invalid u/s.139(9) but no such provision for declaring a return of TDS as invalid - there is no power conferred, either under those provisions or under any other provisions of the Act, to declare the return of TDS filed u/s 200(3) as non est
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