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...
Amendment of section 11A of Central Excise Act, 1944 - Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded - the words “two years” for the words “one year” wherever they occur so as to increase the period of limitation in cases not involving fraud, suppression, etc. - Normal period of limitation for issuance of show cause notice to be increased from one year to two years.
Amendment of section 11A of Central Excise Act, 1944 - Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded - the words “two years” for the words “one year” wherever they occur so as to increase the period of limitation in cases not involving fraud, suppression, etc. - Normal period of limitation for issuance of show cause notice to be increased from one year to two years.
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