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...
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Nature of loss on share transaction - speculative transaction or not - appellant has maintained all the regular books of accounts and all necessary details have been filed before the AO in the course of assessment proceedings - The loss claimed is normal business loss - AT
Nature of loss on share transaction - speculative transaction or not - appellant has maintained all the regular books of accounts and all necessary details have been filed before the AO in the course of assessment proceedings - The loss claimed is normal business loss - AT
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