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...
Rejection of the refund claim - Notification No. 108/95-CE - Benefit of exemption notification should be extended if eligible irrespective of the stage at which the claim is made. - AT
Rejection of the refund claim - Notification No. 108/95-CE - Benefit of exemption notification should be extended if eligible irrespective of the stage at which the claim is made. - AT
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