Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
A writ petition seeking a creamy-layer based restriction on scheduled tribe tax exemption was treated as a request to alter legislative public policy, and the SC declined to entertain it in constitutional writ jurisdiction. The Court held that prayers to formulate, revise, or amend the exemption policy were not appropriate for adjudication at that stage. It left the petitioner free to pursue the matter before the Committee on Petitions and to forward the petition as a representation to the concerned authorities.
A writ petition seeking a creamy-layer based restriction on scheduled tribe tax exemption was treated as a request to alter legislative public policy, and the SC declined to entertain it in constitutional writ jurisdiction. The Court held that prayers to formulate, revise, or amend the exemption policy were not appropriate for adjudication at that stage. It left the petitioner free to pursue the matter before the Committee on Petitions and to forward the petition as a representation to the concerned authorities.
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