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...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Rebate of Central Excise duty - Non-payment of duty due to restriction in utilization of credit under Rule 8(3A) of Central Excise Rules, 2002 - the rebate claims cannot be denied on the ground that the export goods have been cleared without payment of duty from the manufacturer’s premises on the date of removal. - CGOVT
Rebate of Central Excise duty - Non-payment of duty due to restriction in utilization of credit under Rule 8(3A) of Central Excise Rules, 2002 - the rebate claims cannot be denied on the ground that the export goods have been cleared without payment of duty from the manufacturer’s premises on the date of removal. - CGOVT
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