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...
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...
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Jurisdiction in GST proceedings is determined as on the date the power is invoked, so a valid action or proceeding taken by the transferor jurisdictional authority before migration or transfer of a taxable person remains valid. The transferee jurisdictional authority must then take over, give effect to, and continue the matter from that stage, including consequential proceedings and representation in appeals, while the transferor authority cannot initiate fresh action after the transfer and must pass any new issue to the transferee authority. The Goa GST circular applies the corresponding CBIC clarification mutatis mutandis under the Goa GST Act.
Jurisdiction in GST proceedings is determined as on the date the power is invoked, so a valid action or proceeding taken by the transferor jurisdictional authority before migration or transfer of a taxable person remains valid. The transferee jurisdictional authority must then take over, give effect to, and continue the matter from that stage, including consequential proceedings and representation in appeals, while the transferor authority cannot initiate fresh action after the transfer and must pass any new issue to the transferee authority. The Goa GST circular applies the corresponding CBIC clarification mutatis mutandis under the Goa GST Act.
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