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...
GST - Intent to sell unit along with all assets and liabilities - The transaction of transfer of business as a whole of one of the units of the Applicant in the nature of a going concern amounts to supply of service - Exempt from tax - AAR
GST - Intent to sell unit along with all assets and liabilities - The transaction of transfer of business as a whole of one of the units of the Applicant in the nature of a going concern amounts to supply of service - Exempt from tax - AAR
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