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...
Penalties under Section 76, 77 & 78 - when the entire amount of service tax alongwith interest and 25% penalty is paid before the issue of Show Cause Notice then there is no need to issue a Show Cause Notice. - AT
Penalties under Section 76, 77 & 78 - when the entire amount of service tax alongwith interest and 25% penalty is paid before the issue of Show Cause Notice then there is no need to issue a Show Cause Notice. - AT
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