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...
The Income Tax Act does not create any distinction between rental income from house property and rental income from commercial building - Section 22 shows that the term used in section is 'building', it is not qualified by the word 'residential' - AT
The Income Tax Act does not create any distinction between rental income from house property and rental income from commercial building - Section 22 shows that the term used in section is 'building', it is not qualified by the word 'residential' - AT
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