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...
Validity of constitution of Special bench - President does have the power to constitute a Special Bench but at what point and how is this power to be exercised is a debatable question - Prima facie this power cannot be exercised, when a Division Bench is siezed of the appeal and the Revenue has been seeking time before it - HC
Validity of constitution of Special bench - President does have the power to constitute a Special Bench but at what point and how is this power to be exercised is a debatable question - Prima facie this power cannot be exercised, when a Division Bench is siezed of the appeal and the Revenue has been seeking time before it - HC
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