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...
Undervaluation of goods – validity of Seizure and auction – auction was totally arbitrary and unconscionable, liable to be struck down – Petitioner was deprived of his goods and was paid nothing –Therefore, State directed to pay to petitioner sum of ₹ 4,80,000 which was declared value of goods along with interest at 12 per cent after deducting amount of tax payable - HC
Undervaluation of goods – validity of Seizure and auction – auction was totally arbitrary and unconscionable, liable to be struck down – Petitioner was deprived of his goods and was paid nothing –Therefore, State directed to pay to petitioner sum of ₹ 4,80,000 which was declared value of goods along with interest at 12 per cent after deducting amount of tax payable - HC
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