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...
Expenses incurred on dismantling, transportation and re-erection and commissioning of the manufacturing units to another location - Shifting of the plant was only for the purpose of manufacturing activity continuing to exist and carrying on its business - Allowed as revenue expenditure - HC
Expenses incurred on dismantling, transportation and re-erection and commissioning of the manufacturing units to another location - Shifting of the plant was only for the purpose of manufacturing activity continuing to exist and carrying on its business - Allowed as revenue expenditure - HC
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