Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
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...
Limitation for operational-debt insolvency applications runs from the individual date of default for each due and payable invoice or payment claim, not from continuing non-payment or subsistence of an EPC contract. A written acknowledgment by the corporate debtor before limitation expires is required to reset limitation; unilateral legal notices do not do so. Completed contractual milestones may constitute operational debt, while suspension, idling and demobilisation claims are uncrystallised damages unless adjudicated. Prolonged suspension does not automatically frustrate or terminate an EPC contract where termination requires election and time is not essential. A genuine pre-existing dispute must be evident from prior conduct or communications. The time-barred insolvency application was set aside, without affecting contractual dispute-resolution remedies.
Limitation for operational-debt insolvency applications runs from the individual date of default for each due and payable invoice or payment claim, not from continuing non-payment or subsistence of an EPC contract. A written acknowledgment by the corporate debtor before limitation expires is required to reset limitation; unilateral legal notices do not do so. Completed contractual milestones may constitute operational debt, while suspension, idling and demobilisation claims are uncrystallised damages unless adjudicated. Prolonged suspension does not automatically frustrate or terminate an EPC contract where termination requires election and time is not essential. A genuine pre-existing dispute must be evident from prior conduct or communications. The time-barred insolvency application was set aside, without affecting contractual dispute-resolution remedies.
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