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...
Benefit of exemptions u/s.11 denied - charitable activity u/s 2(15) - carrying out planned development of areas as defined and designed by the Government of Gujarat and for carrying out infrastructural activities relating thereto - such activity falls under the category of 'advancement of general public utility. - Benefit of exemption allowed.
Benefit of exemptions u/s.11 denied - charitable activity u/s 2(15) - carrying out planned development of areas as defined and designed by the Government of Gujarat and for carrying out infrastructural activities relating thereto - such activity falls under the category of 'advancement of general public utility. - Benefit of exemption allowed.
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