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...
Assessee offered capital gain from Sale of land and not from building - joint property - assessee submitted that he is the owner of the land and not of the building. The entire investment in the construction of the building was made only by other person - matter to be examined afresh - AT
Assessee offered capital gain from Sale of land and not from building - joint property - assessee submitted that he is the owner of the land and not of the building. The entire investment in the construction of the building was made only by other person - matter to be examined afresh - AT
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