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...
Smuggling - Betel Nuts - goods of Indian Origin or Indonesian origin? - there is no evidence produced by Revenue to establish as to through which route the good were smuggled into India - appeal of the revenue dismissed.
Smuggling - Betel Nuts - goods of Indian Origin or Indonesian origin? - there is no evidence produced by Revenue to establish as to through which route the good were smuggled into India - appeal of the revenue dismissed.
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