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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Extension or rejection of the warehousing period under the sufficient-cause standard is quasi-judicial, requiring a judicial approach and an opportunity of hearing. The notes state that a denial must follow adjudicatory proceedings and be communicated through an appealable, reasoned order. Communications that merely convey rejection without findings or justification do not satisfy principles of natural justice. The Supreme Court's COVID-19 limitation extension is also noted. On the stated facts, the rejection communications were considered prima facie unsustainable; the matter was remanded for fresh adjudication after disclosure of proposed reasons, opportunity to reply and personal hearing, while consequential proceedings remained in abeyance.
Extension or rejection of the warehousing period under the sufficient-cause standard is quasi-judicial, requiring a judicial approach and an opportunity of hearing. The notes state that a denial must follow adjudicatory proceedings and be communicated through an appealable, reasoned order. Communications that merely convey rejection without findings or justification do not satisfy principles of natural justice. The Supreme Court's COVID-19 limitation extension is also noted. On the stated facts, the rejection communications were considered prima facie unsustainable; the matter was remanded for fresh adjudication after disclosure of proposed reasons, opportunity to reply and personal hearing, while consequential proceedings remained in abeyance.
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