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...
Revision u/s 263 - whether the AO has made enquiries about cash deposit capital gains bonds and land investment? - The perusal of the assessment order shows that it is very short and does not demonstrate or show that any enquiry were made and taken to logical end - Revision order sustained.
Revision u/s 263 - whether the AO has made enquiries about cash deposit capital gains bonds and land investment? - The perusal of the assessment order shows that it is very short and does not demonstrate or show that any enquiry were made and taken to logical end - Revision order sustained.
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