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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Statutory limits on the composition of a Micro and Small Enterprises Facilitation Council are mandatory: a Council must comprise three to five members, and a body exceeding that limit lacks jurisdiction to render an award. The notes explain that awards of a Facilitation Council ordinarily follow the arbitral set-aside mechanism, subject to the statutory pre-deposit requirement. However, writ jurisdiction may be exercised exceptionally despite that alternative remedy where the Council's constitution is ultra vires, the award is void for inherent lack of jurisdiction, or there is no valid award in law. An award and consequential review order made by an improperly constituted Council were quashed, with remittal to a duly constituted Council for fresh adjudication.
Statutory limits on the composition of a Micro and Small Enterprises Facilitation Council are mandatory: a Council must comprise three to five members, and a body exceeding that limit lacks jurisdiction to render an award. The notes explain that awards of a Facilitation Council ordinarily follow the arbitral set-aside mechanism, subject to the statutory pre-deposit requirement. However, writ jurisdiction may be exercised exceptionally despite that alternative remedy where the Council's constitution is ultra vires, the award is void for inherent lack of jurisdiction, or there is no valid award in law. An award and consequential review order made by an improperly constituted Council were quashed, with remittal to a duly constituted Council for fresh adjudication.
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