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...
Validity of demand and assessment notice - Liability of Directors - it is settled law that liability for duty of the company cannot be fastened upon the Directors of the company unless there is statutory provision to that effect. - HC
Validity of demand and assessment notice - Liability of Directors - it is settled law that liability for duty of the company cannot be fastened upon the Directors of the company unless there is statutory provision to that effect. - HC
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