Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
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...
Where a taxpayer had diligently pursued rectification within time and filed the statutory challenge within three months of its rejection, the HC held that limitation could not be computed only from the original assessment order. The appellate authority should not have rejected the challenge as time-barred in those circumstances, and if the absence of a specific challenge to the rectification rejection was treated as a defect, amendment ought to have been permitted instead of dismissal on a hyper-technical ground. The limitation-based rejection was set aside and the matter remitted for fresh decision on merits.
Where a taxpayer had diligently pursued rectification within time and filed the statutory challenge within three months of its rejection, the HC held that limitation could not be computed only from the original assessment order. The appellate authority should not have rejected the challenge as time-barred in those circumstances, and if the absence of a specific challenge to the rectification rejection was treated as a defect, amendment ought to have been permitted instead of dismissal on a hyper-technical ground. The limitation-based rejection was set aside and the matter remitted for fresh decision on merits.
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