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...
Waiver of pre-deposit - the plea of revenue-neutrality raised by the learned counsel is prima facie irresistible. This plea has been raised in the context of contesting the invocation of the extended period of limitation - Conditional stay granted. - AT
Waiver of pre-deposit - the plea of revenue-neutrality raised by the learned counsel is prima facie irresistible. This plea has been raised in the context of contesting the invocation of the extended period of limitation - Conditional stay granted. - AT
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