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...
Addition as “salary income” instead of business income - The claim of the assessee is that the income earned by way of commission for expansion of business of the Principal - tax (TDS) has been deducted u/s.194H & 194D - Claim of the assessee allowed subject to verification of expenses.
Addition as “salary income” instead of business income - The claim of the assessee is that the income earned by way of commission for expansion of business of the Principal - tax (TDS) has been deducted u/s.194H & 194D - Claim of the assessee allowed subject to verification of expenses.
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