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...
Penalty u/s 271(1)(c) - non disclosure of income earned by way of Director Sitting Fee - merely because the assessee is not maintaining books of accounts, he cannot get rid of offering the income earned by him during the year - Levy of penalty confirmed - AT
Penalty u/s 271(1)(c) - non disclosure of income earned by way of Director Sitting Fee - merely because the assessee is not maintaining books of accounts, he cannot get rid of offering the income earned by him during the year - Levy of penalty confirmed - AT
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