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...
MAT Computation u/s 115JB - deduction of agriculture income - income from tea growing & manufacturing business - Amount of 40% of the revised composite income as per computation of income by the AO allowed to be deducted u/s 115JB
MAT Computation u/s 115JB - deduction of agriculture income - income from tea growing & manufacturing business - Amount of 40% of the revised composite income as per computation of income by the AO allowed to be deducted u/s 115JB
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