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...
Classification of goods - rate of tax - composite supply - supply of goods i.e. fire control systems - The contract includes services like Installation and Commissioning, Training and rehosting test programmes - Since the principal supply is supply of goods i.e. fire control systems, the entire composite supply need to be treated as the supply of goods fire control systems. - AAR
Classification of goods - rate of tax - composite supply - supply of goods i.e. fire control systems - The contract includes services like Installation and Commissioning, Training and rehosting test programmes - Since the principal supply is supply of goods i.e. fire control systems, the entire composite supply need to be treated as the supply of goods fire control systems. - AAR
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