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...
Undisclosed sale - As the hundies were fake as such neither there was any actual sale nor actual profit was derived by the company on its sale as such addition of the so called profit was not justified. - HC
Undisclosed sale - As the hundies were fake as such neither there was any actual sale nor actual profit was derived by the company on its sale as such addition of the so called profit was not justified. - HC
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