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...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Clandestine manufacture and removal of Aluminum Alloy ingots and Zinc Alloy ingots - the whole case is built up on data contained in the pen drive and certain statements of persons - it is necessary for the Revenue to support their interpretation by clear corroborative evidences and not by inferences and assumptions. - demand set aside - AT
Clandestine manufacture and removal of Aluminum Alloy ingots and Zinc Alloy ingots - the whole case is built up on data contained in the pen drive and certain statements of persons - it is necessary for the Revenue to support their interpretation by clear corroborative evidences and not by inferences and assumptions. - demand set aside - AT
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