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...
Assessment of income after denial of exemption u/s 11 - assessing the gross receipts of the assessee society as its income - AO directed to consider the assessee’s claim for deduction of expenses as debited in the income and expenditure account under the provisions of the Act. - AT
Assessment of income after denial of exemption u/s 11 - assessing the gross receipts of the assessee society as its income - AO directed to consider the assessee’s claim for deduction of expenses as debited in the income and expenditure account under the provisions of the Act. - AT
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