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...
Request for issuance of 'Demurrage cum Detention Waiver Certificate' (DDWC) - There are no justification on the part of the Appellate Authority in deferring to consider the petitioner's request for the certificate, on the ground that there was no such prayer before the lower Authority. - HC
Request for issuance of 'Demurrage cum Detention Waiver Certificate' (DDWC) - There are no justification on the part of the Appellate Authority in deferring to consider the petitioner's request for the certificate, on the ground that there was no such prayer before the lower Authority. - HC
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