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...
Renewal of nonest Custom House Agent License - CHALR 2004 - In the present case the appellant had failed to appoint a Regulation 8/9 qualified employee before the expiry of the license. As the license had already expired it did not remain an issue of being non operative, it was a matter of license becoming nonest as held by the Commissioner. - AT
Renewal of nonest Custom House Agent License - CHALR 2004 - In the present case the appellant had failed to appoint a Regulation 8/9 qualified employee before the expiry of the license. As the license had already expired it did not remain an issue of being non operative, it was a matter of license becoming nonest as held by the Commissioner. - AT
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