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...
Valuation/calculation of Excise duty - the sales tax concession retained by the assesses is required to be added in the assessable value for the purpose of levy of Central Excise duty. - However, the same is to be included in the transaction value but not in the MRP based value - Demand confirmed for the normal period of limitation only - AT
Valuation/calculation of Excise duty - the sales tax concession retained by the assesses is required to be added in the assessable value for the purpose of levy of Central Excise duty. - However, the same is to be included in the transaction value but not in the MRP based value - Demand confirmed for the normal period of limitation only - AT
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