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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CISF airport security screening and preventive checks may extend to city-side airport areas during heightened security alerts. The article notes that interception of a passenger after customs clearance, based on suspicion concerning commercial quantities of goods, was treated as a security-profiling measure rather than an exercise of customs-enforcement power. It further states that CISF secured the goods and handed them to police and Customs, while competent Customs officers conducted the seizure through a panchanama with independent witnesses and stated search safeguards. On this account, the subsequent customs seizure was not considered vitiated by the prior CISF interception, and the writ petition was dismissed.
CISF airport security screening and preventive checks may extend to city-side airport areas during heightened security alerts. The article notes that interception of a passenger after customs clearance, based on suspicion concerning commercial quantities of goods, was treated as a security-profiling measure rather than an exercise of customs-enforcement power. It further states that CISF secured the goods and handed them to police and Customs, while competent Customs officers conducted the seizure through a panchanama with independent witnesses and stated search safeguards. On this account, the subsequent customs seizure was not considered vitiated by the prior CISF interception, and the writ petition was dismissed.
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