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...
Constitutional validity of of amendment to LIC Act - Money Bill of not - Sections 128 to 146 of the Finance Act, 2021 - the reason for amendment is to bring the money into the Consolidated Fund of India and all other amendments were required as a consequence thereof and are saved by Article 110(1)(g) of the Constitution of India, because payment of moneys into the Consolidated Fund or the Contingency Fund of India is covered by Article 110(1)(c) of the Constitution of India - it is opined that the amendment in the case on hand falls within the purview of Article 110 of the Constitution of India. - HC
Constitutional validity of of amendment to LIC Act - Money Bill of not - Sections 128 to 146 of the Finance Act, 2021 - the reason for amendment is to bring the money into the Consolidated Fund of India and all other amendments were required as a consequence thereof and are saved by Article 110(1)(g) of the Constitution of India, because payment of moneys into the Consolidated Fund or the Contingency Fund of India is covered by Article 110(1)(c) of the Constitution of India - it is opined that the amendment in the case on hand falls within the purview of Article 110 of the Constitution of India. - HC
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