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...
Violation of principles of natural justice - Non-service of SCN - The high court quashes the impugned assessment order and remands the matter for reconsideration under certain conditions. It directs the petitioner to remit 10% of the disputed tax demand and permits them to issue a reply to the show cause notice.
Violation of principles of natural justice - Non-service of SCN - The high court quashes the impugned assessment order and remands the matter for reconsideration under certain conditions. It directs the petitioner to remit 10% of the disputed tax demand and permits them to issue a reply to the show cause notice.
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