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...
Reopening of assessment – Even if the materials/evidence was not enclosed with the return, full and true details/material was disclosed during the course of the original proceedings - re-assessment order quashed - HC
Reopening of assessment – Even if the materials/evidence was not enclosed with the return, full and true details/material was disclosed during the course of the original proceedings - re-assessment order quashed - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
